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finance
Since 1970, Super Rise, Inc., has provided maintenance services for elevators. On January 1, 2016, Super Rise obtains a contract to maintain an elevator in a 90-story building in New York City for 10 months and receives a fixed payment of $80,000. The contract specifies that Super Rise will receive an additional$40,000 at the end of the 10 months if there is no unexpected delay, stoppage, or accident during the year. Super Rise estimates variable consideration to be the most likely amount it will receive. Required: 1. Assume that, because the building sees a constant flux of people throughout the day, Super Rise is allowed to access the elevators and related mechanical equipment only between 3am and 5am on any given day, which is insufficient to perform some of the more time-consuming repair work. As a result, Super Rise believes that unexpected delays are likely and that it will not earn the bonus. Prepare the journal entry Super Rise would record on January 1. 2. Assume instead that Super Rise knows at the inception of the contract that it will be given unlimited access to the elevators and related equipment each day, with the right to schedule repair sessions any time. When given these terms and conditions, Super Rise has never had any delays or accidents in the past. Prepare the journal entry Super Rise would record on January 31 to record one month of revenue. 3. Assume the same facts as requirement 1. In addition assume that, on May 31, Super Rise determines that it does not need to spend more than two hours on any given day to operate the elevator safely because the client’s elevator is relatively new. Therefore, Super Rise believes that unexpected delays are very unlikely. Prepare the journal entry Super Rise would record on May 31 to recognize May revenue and any necessary revision in its estimated bonus receivable.
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Terms in this set (101)
An incidental disclosure
cannot reasonably be prevented.
is limited in nature.
occurs as a result of another use or disclosure that is permitted.
Which patients should be personally escorted to examination and treatment areas and given detailed instructions about what they are to do?
New patients
Established patients
Consultations
What is the best way to decide whether patients need special assistance in disrobing?
Ask all patients if you can be of assistance.
The medical assistant should follow all the following practices regarding patient arrivals except
having patients wait in the examination room instead of the waiting room.
The use of phonetic writing in the medical office can help you
pronounce patients' names correctly.
Which of the following is not true regarding chart placement in the medical facility?
Charts can be left in the examination room while the patient is waiting for the physician.
The patient's name should be used
on greeting him or her at arrival.
when he or she leaves the office.
during the examination.
Which of the following should be removed from the reception area as quickly as possible?
Angry patients
Which of the following should most often be added to a patient chart's on each visit?
Progress notes form
The statistical characteristics of human populations are called
demographics.
Which of the following is not true regarding examination rooms?
The examination table should face the entrance to the room so that the patient is clearly visible when the physician enters.
Which information item is not included on the patient information form that new patients are required to complete?
Summary of medical history
The way to organize appointment scheduling so that it best supports the success of the practice is to
consider the preferences of the physician.
The principal advantage of using the wave method when designing the scheduling process is that it
allows flexibility to accommodate the unpredictable.
An effective way to deal with patients who are always late for appointments is to
give them the last appointment of the day.
Why is it necessary to include a note in the patient's chart when the person does not show up for a scheduled appointment?
To be prepared for future legal consequences regarding the patient's care
When informing patients that you must postpone their appointments because of the absence of the physician, it is good practice to
give them the name of one or more alternative physicians.
A matrix in the schedule
prevents booking of patients during meetings and hospital rounds.
The appointment setting method by which a patient logs on to the Internet and views a facility's schedule to set his or her own appointment is called
self-scheduling.
If a patient has been waiting longer than ________ minutes past his or her appointment time, the medical assistant should offer to reschedule the appointment.
15
Which of the following is true concerning the scheduling of new patients?
Financial arrangements should be explained when the appointment is made if the patient is expected to pay at the time of service.
The first prerequisite for scheduling an outpatient admission or procedure is
an oral or written order for the procedure from the physician
Which types of outpatient procedures might be scheduled by the physician's office?
MRIs
CT scans
Blood work
The medical assistant must remember that the physician will have other types of appointments that will need special notation in the appointment schedule, such as
surgeries.
A person who fails to keep an appointment without giving advance notice is called a
no-show.
An obstetrician who devotes two afternoons a week to seeing pregnant patients is using an appointment scheduling method called
grouping procedures.
When a requested appointment time is not available, the medical assistant should
explain why the time is not available and offer a substitute date and time.
When patients need a series of appointments, it is best to
try to set the appointments for the same day of the week at the same time.
Patients may fail to appear for appointments because
they have been pressed for a payment but do not have the funds to pay.
they are in denial and are having difficulty facing their illness.
the office consistently runs behind schedule.
When the physician is scheduled at outside facilities, the medical assistant must be sure to allow time for
travel.
Which of the following scheduling systems reduces the number of calls to the office and is available to the patient 24 hours a day?
Self-scheduling
Which type of scheduling is an attempt to create short-term flexibility within each hour?
Wave scheduling
Which type of scheduling system is often used in an urgent care setting?
Grouping procedures
When rescheduling an appointment, which of the following needs to occur?
Both A and B
For legal purposes, what needs to occur when a patient fails to keep an appointment?
Place documentation in the patient health record and appointment schedule
For security reasons, stating that the doctor is unavailable is best used in which of the following situations?
When provider is out of town
Health records should never be left in the examination room to be picked up and read by a patient. When using an EHR, it is important to remember to log out of the computer when you are ready to leave the room.
Both statements are true.
A parent or guardian must accompany all children under the age of 10 into the exam room with no exceptions. Minors need a parent to consent to treatment in most cases.
The first statement is false; the second is true.
All patients want to be kept informed about how long they should expect to wait to see the provider. Any delay longer than ________ minutes should be explained.
10 to 15
Uncertainty in new surroundings can often create ____________.
anxiety
New surroundings can create anxiety.
All patients should leave the medical facility feeling that they were treated with ___________.
respect
All patients want to be treated with respect.
It is possible to violate patient ______________ when using a sign-in register.
confidentiality
Sign-in sheets can violate patient confidentiality, so these documents must be used with care.
When the office staff commits to making the patient feel welcome, success of the practice is _____________.
inevitable
Making patients feel welcome helps increase the potential for success of the practice.
The patient should be given a(n) ___________ of times and dates when making a return appointment.
choice
Patients should be given a choice of times and dates to see the physician.
If something is marked by accord in sentiment or action, it is said to be ____________.
harmonious
A harmonious element is marked by accord in sentiment or action.
Something conducive to comfort, convenience, or enjoyment is called a(n) __________.
amenity
An amenity is something conducive to comfort, convenience, or enjoyment.
A patient's anger may be a reflection of his or her pain or __________ of what the physician may discover during the examination.
fear
Anger is sometimes a reflection of the patient's fear.
Many medical offices are not concerned enough about the _________________ aspect of the practice.
customer service
Customer service should be a priority in every physician's office.
If a patient has a poor experience at the physician's office, he or she will tell ____________.
everyone
When a patient has a poor experience in a physician's office, he or she often tells everyone.
The term that means "relating to or arranged in a sequence" is ______________.
sequential
"Relating to or arranged in a sequence" is the definition of sequential.
A quick, acute, and intuitive cognition is called _________________.
perception
Perception is a quick, acute, and intuitive cognition.
A(n) ____________ note helps track the patient's condition in the medical record.
progress
Progress notes allow physicians to keep a written record of the patient's condition.
If the medical assistant's desk is in open view of the patients, it should be free of ____________.
clutter
Clutter should be avoided on desks that are visible to patients.
Patient _______________ do not violate HIPAA laws, even if others can read names on the register.
sign-in sheets
Sign-in sheets are incidental disclosures and do not violate HIPAA laws.
A parent normally accompanies a child in the exam room unless the parent is suspected of _________________.
child abuse
If the parent is suspected of child abuse, the physician may want to see the child alone so that he or she can speak freely to the doctor.
__________, in almost all cases, need their parent's permission to be treated by a physician.
Minors
Except for a few instances, minors must have parental permission to be treated by a physician.
Sign-in sheets should not list the __________ for the patient's office visit.
reason
The reason for a patient's office visit would indicate or suggest a diagnosis. Because other patients view the sign-in sheet, this would be a breach of patient confidentiality.
An unexpected event that throws a plan into disorder is called a ______________.
disruption
An unexpected event that throws a plan into disorder is a disruption.
Patients who are returning to the office and have previously seen the physician are called _____________________.
established patients
Patients who have been previously seen are called established patients. Those who have never seen the physician are classified as new patients.
Approaching a situation with caution is using _______________.
expediency
Expediency means to approach a situation with caution.
If a thing is considered ____________, it is an indispensable part of a whole.
integral
Integral elements are essential to the whole.
Two-way communication is also called ______________.
interaction
Interaction is a type of two-way communication.
A process required by some insurance carriers in which the provider must prove medical necessity before performing a procedure is called ___________________.
precertification
A process required by some insurance carriers in which the provider must prove medical necessity before performing a procedure is called precertification.
A space of time between events is called a(n) ____________.
interval
A space of time between events is called an interval.
Competency as a result of training or practice is called ____________.
proficiency
Competency as a result of practice or training is called proficiency.
Something in which a thing originates, develops, takes shape, or is contained is called a(n) __________.
matrix
A matrix is something in which a thing originates, develops, takes shape, or is contained.
A thing that is necessary to achieve an end or to carry out a function is called a(n) ________________.
prerequisite
A prerequisite is a necessary element to end or carry out a function.
Periodically, ____________ calls will necessitate rescheduling of appointments.
emergency
Emergency calls sometimes necessitate rescheduling of appointments.
Journals for physicians may not be displayed as reading material in the reception area.
True
The medical assistant must take care not to offer medical advice to the patient.
True
Advance preparation for the arrival of patients helps the day progress smoothly and in a relaxed manner.
True
If the patient brings a relative to the physician appointment, this implies that the patient consents to discussion of the patient's care with the relative.
False
The appearance of the reception room influences the patient's perception of the entire office.
True
Any toys placed in the waiting area should be washable.
True
The medical assistant needs to watch the patient's body language.
True
A crowded reception room means that the physician is very popular and competent.
False
The medical assistant should offer assistance only to patients who are obviously handicapped.
False
Patients understand if the physician's office is not completely clean, because most offices are busy facilities.
False
The office should not keep any types of toys in the reception area.
False
Every patient has the right to expect courteous treatment in a physician's office.
True
Medical assistants are not allowed to take the patient's personal and family histories.
False
Patients appreciate it when medical assistants consider the patient's time when performing duties in the facility and scheduling appointments.
True
Patients who are too talkative should be dismissed from the physician's care before they take up too much of his or her time.
False
A telephone in the reception area is useless, because most patients now carry cell phones.
False
Glass partitions should never be used in today's medical offices.
False
Medical assistants should make an effort to learn the names of the patients who come to the physician's office.
True
Placing the paperwork that new patients must fill out on the physician's Web site saves time during the new patient's first appointment.
True
The medical assistant should take a patient's history in the reception area, where the patient can sit comfortably.
False
The best practice is to place a patient's chart so that the name cannot be seen by those in the hallways of the physician's office.
True
Open office hours do not work well for most practices.
True
Wave scheduling may involve several patients arriving at the same time.
True
When an appointment is rescheduled, the first appointment date and time must be removed.
True
If a late patient is scheduled as the last patient of the day and does not show up before the office closes, the medical assistant is obligated to wait until the patient arrives.
False
Outpatient testing is no longer common for physicians.
False
A process required by some insurance carriers in which the provider obtains permission to perform certain procedures or services or refers a patient to a specialist is called a preauthorization.
True
The facilities available at the office do not influence the number of patients the physician can see in a day.
False
A matrix is something in which a thing develops, originates, or takes shape.
True
A space of time between events is an interval.
True
The provider's habits should not influence appointment scheduling.
False
Scheduling systems should be individualized to each specific practice.
True
Time is one of the physician's most valuable commodities.
True
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Through its franchised stations, an oil company gives out $16,000 \mathrm{road}$ maps per year. The cost of setting up a press to print the maps is $\$ 100$ for each production run. In addition, production costs are 6 cents per map and storage costs are 20 cents per map per year. The maps are distributed at a uniform rate throughout the year and are printed in equal batches timed so that each arrives just as the preceding batch has been used up. How many maps should the oil company print in each batch to minimize cost?
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algebra
Decide whether each of the following statements makes sense (or is clearly true) or does not make sense (or is clearly false). Explain your reasoning. Jack made the length of the string one-fourth of its original length, and the pitch went up two octaves.
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Research about a newsgroup that is important for understanding the *cause-related marketing*. Report on the insights that it shows.
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Mike is a veterinarian. He is placing a 9-line classified ad for an assistant. The following piecewise function gives the price of an x-line ad. $$ a ( x ) = \left\{ \begin{array} { l l } { 45 } & { \text { when } x \leq 3 } \\ { 45 + 9 ( x - 3 ) } & { \text { when } x > 3 } \end{array} \right. $$ Find the cost of an 11-line ad.
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