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Worksheets

Accounting

Total questions: 60

Worksheet time: 45mins

Name
Class
Date
1.

Which is NOT an accounting responsibility of medical office assistants?

a)

billing and collections

b)

Cleaning up after patients

c)

bookkeeping

d)

banking

2.

Medical office assistants may be asked to do some accounting tasks?

a)

True

b)

False

3.

Which is an aspects of bookkeeping?

a)

sending invoices

b)

preparing deposits

c)

extending credit

d)

providing financial information

4.

What secretarial skills do you need for accounting?

a)

organization

b)

computer literacy

c)

communication skills

5.

What is NOT patient accounting information that must be kept private?

a)

account number

b)

dates of service

c)

income information

d)

occupation

6.

What is the purpose of the HIPPA privacy rule?

a)

to protect the privacy of an office's income

b)

to protect the physician's personal privacy

c)

to protect the privacy of patient information

d)

to allow a healthcare provider to sell patient financial information

7.

A patient's financial records are protected under the HIPPA privacy rule.

a)

True

b)

False

8.

Is it acceptable to send patient information by email?

a)

yes

b)

only through a hospital staff email account

c)

no

d)

yes if the email is password protected

9.

What is an event that affects the financial position of a company and can be reliably recorded?

a)

accounting transaction

b)

ledger transaction

c)

income

d)

expenditure

10.

Paying the offices utility bill is an example of income.

a)

True

b)

False

11.

When a patient makes a payment, what kind of accounting transactions is this for the medical office?

a)

debt

b)

income

c)

expenditure

d)

all of the above

12.

What is the term for money owed to a company or office that has not yet been received?

a)

accounts receivable

b)

accounts posted

c)

accounts payable

d)

accounts in progress

13.

Accounts receivable are considered ...

a)

liabilites

b)

equity

c)

debts

d)

assets

14.

Which of the following is the correct equation for determining equity?

a)

assets + liabilities= equity

b)

assets - liabilities= equity

c)

liabilities - assets= equity

15.

What is the name of a patient bill that records services and charges for a specific time period?

a)

a ledger

b)

an itemization

c)

a fee schedule

d)

an invoice

16.

Which of the following best describes a superbill?

a)

a bill from an insurance carrier

b)

a patient invoice listing services performed in one visit

c)

a patient invoice totaling over $1,000

d)

a patient invoice which itemizes their last five visits

17.

Which of the following is another term for "superbill"?

a)

encounter form

b)

day sheet

c)

discount form

d)

patient ledger

e)

appointment card

18.

What is a fee schedule?

a)

a list of specified fees

b)

an appointment book specifying billing cycles

c)

the physician's daily schedule

19.

The medical office assistant is responsible for the patients understanding.

a)

true

b)

false

20.

Ideally, When should patient payment be received?

a)

within one month of service

b)

before the patient's appointment

c)

at the time of service

21.

When should a patient be given an estimate of how much the fee for service might be?

a)

when the appointment is set

b)

when the patient checks out

c)

when the patient checks in

d)

the patient should already know

22.

When should a receipt be issued to a patient?

a)

only when a patient pays in cash

b)

only when a patient pays with a personal check

c)

every time a patient makes a payment in the office

23.

Checks and cash received from patients as payment should be kept in the same place.

a)

true

b)

false

24.

What must assistants do before accepting a check from a new patient?

a)

checks cannot be accepted from new patients.

b)

call the patient's bank

c)

check the patient's identification matches the check

25.

John is at the reception desk and does not have enough cash. He offers to sign over his payroll check. What kind of check would this be considered?

a)

post-dated check

b)

third party check

c)

personal check

26.

Terrance does not have enough money to pay his co-payment. He offers to write a check with tomorrow's date. What kind of check is this considered?

a)

post-dated check

b)

third party check

c)

personal check

27.

What type of payment is least likely to be accepted at a doctor's office?

a)

credit card

b)

debit card

c)

cash

d)

third party check

28.

Is a physician allowed to charge a service fee when a patient uses a credit or debit card?

a)

Yes

b)

No

29.

Definition for guarantor.

a)

A person who guarantees free medical service

b)

A person responsible for paying the patient's medical bill

c)

A written contract between the patient and physician

30.

What does it mean to extend credit?

a)

The patient does not have to pay for the service

b)

The patient can pay for the service in installments

c)

The medical office issues the patient a credit card

d)

A refund check is sent to the patient

31.

What is the purpose of the Truth in Lending Act?

a)

It requires physicians to report borrowed equipment

b)

It requires all patients pay in four installments

c)

It allows medical office assistants to borrow office funds

d)

It requires physicians to disclose interest fees

32.

Will patients receive a monthly bill from the medical practice even after the account has been turned over to a third-party collection agency?

a)

Yes

b)

No

33.

How often should a patient receive a billing statement?

a)

once a month

b)

twice a month

c)

three times a month

d)

once every two months

34.

Who can the medical office assistant speak to about a patient's unpaid bill?

a)

The patient and patient's guarantor

b)

The patient's employer

c)

The patient's boyfriend or girlfriend

d)

all of the above

35.

Is it appropriate to call a patient about an unpaid bill at 11:00 pm?

a)

yes

b)

no

36.

What is the first thing an assistant should do after receiving a patient overpayment?

a)

Alert the physician on duty.

b)

Call to inform the patient.

c)

Call the patient's bank.

d)

Tear up the check.

37.

Who is responsible for recording disbursements?

a)

Disbursements are not recorded

b)

The head nurse

c)

The medical office assistant

d)

The physician

38.

Which of the following terms refers to the person who writes the check?

a)

Recipient

b)

Endorser

c)

Payor

d)

Payee

39.

Which of the following expenses might the petty cash fund be used for?

a)

To purchase office Halloween decorations

b)

To issue a patient refund

c)

To pay an office utility bill

d)

To pay for an office supply order

40.

Why is it important to keep an up-to-date inventory of all administrative and clinical supplies in the office?

a)

To keep track of the office's assets and liabilities

b)

To avoid making unnecessary purchases or running out of important supplies

c)

To keep the assistant busy

d)

To keep employees from stealing office or clinical supplies

41.

What should be stapled to every petty cash voucher before it is filed?

a)

A purchase order

b)

A receipt

c)

An envelope

d)

An invoice

42.

Which of the following best describes a purchase order?

a)

A note from the office manager asking for specific supplies

b)

An invoice sent to a patient

c)

An itemized inventory of supplies in the office

d)

A standardized form to request an order from a vendor

43.

Which of the following blank spaces on a check does NOT have to be filled in to be processed by the bank?

a)

The for/memo line

b)

The signature line

c)

The amount, in words

d)

The date

44.

Which of the following type(s) of check is guaranteed not to bounce?

a)

Personal check

b)

Certified check

c)

Money order

d)

Both a personal check and a certified check

e)

Both a certified check and a money order

45.

A check stub, or register, should be filled out every time a check is written.

a)

True

b)

False

46.

Which of the following best defines the term "disbursement"?

a)

The fee charged by the office's banking institution

b)

An outgoing amount of money from the office

c)

An incoming amount of money from an insurance company

d)

The posting of a payment made by a patient

47.

Who should be in charge of the petty cash fund?

a)

One authorized person

b)

The physician

c)

All medical office assistants

d)

The head nurse

48.

If an office uses automatic withdrawal to pay bills, those payment amounts do NOT need to be posted on any office ledgers.

a)

True

b)

False

49.

Which of the following situations would make a check invalid?

a)

If the check is not signed

b)

If the address is incorrect

c)

If the check number is below 1000

d)

All of the above

50.

What should be written in the Pay to the Order Of section of a check to establish a petty cash fund?

a)

The medical office assistant's name

b)

The physician's name

c)

The name of the medical office

d)

Cash

51.

What should be done if a mistake is made while filling out a check?

a)

Void the check and throw it away.

b)

Use liquid paper to cover the mistake.

c)

Cross out the mistake and correct it.

d)

Void the check and file it with canceled checks.

52.

Which of the following pieces of information on a bank statement would be found in the Activity Synopsis section?

a)

Number of deposits made for the month

b)

List of checks not processed for the month

c)

List of checks processed for the month

d)

Total amount of money deposited for the month

53.

The ending balance on the bank statement will always be the same as the current balance in the check ledger.

a)

True

b)

False

54.

Which of these best describes a check endorsement?

a)

The amount written for the check to be made payable for

b)

The payee's signature on the back of the check

c)

The date on the front of the check

d)

The payor's signature on the front of the check

55.

Which kind of endorsement is most common in a business setting?

a)

Blank endorsement

b)

Qualified endorsement

c)

Restrictive endorsement

d)

Special endorsement

56.

Ideally, how often should money received by the office be deposited?

a)

Weekly

b)

At the discretion of the medical office assistant

c)

When the sum reaches over $1,000

d)

Daily

57.

Which of the following definitions best describes a deposit slip?

a)

An itemized memo of funds to be posted to a bank account

b)

A receipt given to patients after they pay their bill

c)

An itemized statement of ATM withdrawals

d)

A careless mistake made when depositing money

58.

Which kind of endorsement is the most risky?

a)

Qualified endorsement

b)

Restrictive endorsement

c)

Blank endorsement

d)

Special endorsement

59.

Reconciling the bank statement is optional.

a)

True

b)

False

60.

Which of the following endorsements specifies the person to whom the endorser is making the check payable?

a)

Blank endorsement

b)

Qualified endorsement

c)

Restrictive endorsement

d)

Special endorsement