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NAB NHA Examination
Terms in this set (407)
Gerontologists Categories - How is Young-Old Defined?
65 to 74 years old
Gerontologists Categories - How is Old-Old Defined?
75 to 84 years old
Gerontologists Categories - How is Oldest-Old Defined?
Over 85 + years old
The morning meal must be served within how many hours after the previous meal?
14 Hours, if the required evening snack is substantial and the resident approves 16 hours may elapse
A full time social worker is required if the facility has more than how many beds?
What qualifications are required of a full time social worker?
BS (Bachelors of Science) in Social work, psychology or rehabilitation counseling. Also, 1 year of supervised social work experience in a health-care setting
When can the DON act as charge nurse?
When ADC (Average Daily Census) is 60 or lower
What is a substantial weight loss or gain?
5% gain/loss in one month or a 10% gain/loss in a 6 month period
How often are physicians required to visit their patients?
Once every 30 days for the first 90 day period, then at least every 60 days thereafter
A comprehensive care plan must be developed with how many days of MDS completion?
7 Days (Medicare or 14 days Medicaid)
If marked PRN a medication is administered?
If marked BID a medication is administered?
Twice a Day
If marked TID a medication is administered?
Three Times a Day
If marked QID a medication is administered?
Four Times a Day
If marked QD a medication is administered?
If marked QOD a medication is administered?
Every Other Day
If marked HS a medication is administered?
If marked AC a medication is administered?
If marked PC a medication is administered?
If marked PO a medication should be given by which route?
Orally (by mouth)
If marked R a medication should be given by which route?
If marked IV a medication should be given by which route?
If marked IM a medication should be given by which route?
If marked OD a medication should be given by which route?
If marked OS a medication should be given by which route?
If marked OU a medication should be given by which route?
If marked AD a medication should be given by which route?
If marked AS a medication should be given by which route?
If marked AU a medication should be given by which route?
Quality Indicator sentinel health event signified by QI 11?
Prevalence of Fecal Impaction
Quality Indicator sentinel health event signified by QI 15?
Prevalence of Dehydration
Quality Indicator sentinel health event signified by QI 24?
Prevalence of Stage 1-4 Pressure Ulcers
Quality Indicators (QI) will be flagged at what percentage?
90% Percentile (the higher the % the worse the flag)
Activities of Daily Living (ADL) include? (5 areas)
Ambulation/Locomotion, Eating, Toileting, Grooming/Personal Hygiene/Bathing, and Communicating
How are Controlled Substances rated?
On a Schedule from 1 to 5. The higher the # the more controlled the substance.
What controls are necessary for #2 scheduled substance?
Must have Separate Locked Storage. Must be Accounted for Each Shift.
If an applicant isn't hired how long must their application be kept in file?
How many hours of In-Service must C.N.A.'s have each year?
How long can aides work before they become certified?
4 Months (i.e.. They are going through classes or waiting to take a test for certification)
A facility must give how many days notice to a Union for a desired contract change?
A Union must give how many days notice before a strike?
An I-9 must be retained for how long?
3 years from the date of hire or until 1 year after termination (whichever is later)
Employees returning from Military leave must apply to return to work within how many days of discharge?
What does FMLA stand for?
Family and Medical Leave Act
What benefits does FMLA provide?
12 Weeks unpaid leave
How many days notice must an employee give to go out on FMLA?
30 Days Notice
An accidental death must be reported to OSHA within what time frame?
Within 8 hours
Type of leadership known as Top down leadership?
Balance sheet is made up off which three items?
Assets, Liabilities, and Owners Equity (all on a particular date)
An Income Statement shows?
Revenues and Expenses
Liabilities that may or may not be incurred by a facility depending on the outcome of a future event?
Contingent Liabilities (ex. Court Case)
A fixed daily payment?
Residents funds in excess of what amount must be kept in an interest bearing account?
Medicaid- $50; Medicare-$100
(Cash + Current Receivables) / Current Liabilities =
Acid Test Ratio
Current Assets / Current Liabilities
Under double entry rules increases in assets and expenses are recorded as?
Under double entry rules decreases in assets and expenses are recorded as?
Under double entry rules increases in Liability, Revenue and Capital accounts are recorded as?
Under double entry rules decreases in Liability, Revenue and Capital accounts are recorded as?
Services which are not generally provided to most residents and which may be separately billable?
Ancillary Services (ex. Labs, Radiology, Pharmacy Services, and Rehab Therapies)
Thresholds may not rise over?
What is the acceptable air temperature range in a facility?
71 - 81 Degrees Fahrenheit
Soiled Linen carts should be decontaminated how often?
Weekly (minimum) or ASAP when visibly contaminated.
A Hazard posed by medications is a?
Health Hazard (Chemical)
A Hazard posed by surroundings is a?
How often must fire drills be performed?
Quarterly (4 times a year for each shift)
What is the minimum width of egress doors?
How often must the QA Committee meet?
The QA Committee meeting must include whom?
DON, a Physician, and Three other Staff Members
A resident's room must have at least how much useable space?
Minimum area in a single (private) resident room?
For Profit Organizations are governed by?
A Board of Directors
Non-Profit Organizations are governed by?
A Board of Trustees
What are the 5 levels of needs in Maslow's Hierarchy?
1) Food (physiological); 2) Safety; 3) Love; 4) Power (esteem); 5) Self-Actuating Needs (ex. Fulfilling ones potential)
Theory X advocates?
The use of Fear of Punishment to motivate (assumes employees are inherently lazy and dislike work)
Theory Y advocates?
Rewards employees for accomplishing goals (assumes employees like work as much as play)
Theory Z advocates?
Participation in Nature. Employees have input into how their work is done and how decisions are made.
What does Herzberg's Two Factor Theory teach regarding employees negative feelings about work?
Generally associated with the environment in which they are working.
What does Herzberg's Two Factor Theory teach regarding employees positive feelings about work?
When employees feel good about work they associate it with the work itself.
Herzberg's dissatisfaction factor equates to?
Hygiene Factors (ex. Status, Job security, salary, fringe benefits, work conditions)
Herzberg's satisfaction factor equates to?
Motivators (ex. Challenging work, recognition, responsibility)
Type of authority characterized by direct supervision over a subordinate?
Type of authority characterized by advisory capacity?
The Safety Medical Devices Act requires that a serious injury or death be reported to whom and when?
Incidents resulting from medical devices causing death or serious injury must be reported to SMD within 24 hours and to the FDA within 10 days.
The Fair Labor Standards Act requires overtime be computed how and what rate?
OT computed at 1 1/2 times the regular pay rate. Based on 14 day period with any time over 8 hrs daily and over 80 hrs in the 14 day period being overtime.
To avoid retraining and a competency evaluation program a C.N.A. must work continuously for how long?
24 Consecutive Months
What does QAC stand for?
Quality Assurance Committee
The use of 9 or more medications for a given resident?
What is the Medicare definition of Hospice Care?
Supportive care provided to terminally ill patients and their families in the final 6 months of a patients life.
Palliative Care is defined as?
Management and support provided for reduction or abatement of pain. Doesn't include treatment to cure medical condition or to artificially prolong life.
The Age Discrimination Act protects employees in what age group?
40 to 70 years old.
How often must form 941 be filed by employers?
Quarterly, Form 941 is the Employers Quarterly Federal Tax Return
What information is included in Form 941?
Amount witheld for federal income taxes and the employer's & employee's share of FICA and Medicare taxes.
Residents paying in this manner may be billed in advance?
Self pay residents (third party programs may not be billed in advance)
Residents must be notified when their account rises to within what amount of the resource limit the state has established?
Within $200 of the limit
(Cash + Marketable Securities) / ((Total Operating Expenses - Depreciation) / 365) =
Days of Cash
Days of Cash
(Cash + Marketable Securities) / ((Total Operating Expenses - Depreciation) / 365) =
Net Resident Accounts Receivable from all Sources / (Net Patient Revenue / 356) =
Days in Resident Accounts Receivable
Outstanding Accounts Receivable / (3 month net revenue / total days in 3 month period) =
DSO (Daily Sales Outstanding)
DSO (Daily Sales Outstanding)
Outstanding Accounts Receivable / (3 month net revenue / total days in 3 month period) =
The operating budget is composed of what two categories?
Revenue and Expense Categories
The type of budget that projects cash inflows and outflows?
The type of budget that reflects long-term capital decisions?
The organizations expected financial condition if the budgeted amounts are realized?
Pro Forma Statement
Liquid assets include?
Short term notes, cash, and accounts receivable
Where must Sharps containers be provided?
in the Laundry Room and Every Med Cart
What space must be provided below automatic sprinkler heads?
18 inches (items may not be stored above 18 inches below the sprinkler heads)
Building additions must be separated by a fire barrier with at least the following rating?
Hot food should be served at what temperature?
Which federal agency mandated the RAI (Resident Assessment Instrument)?
HCFA (Health Care Financing Administration) preferred term in now CMS (Centers for Medicare and Medicaid Services)
Is the administrator typically a primary interdisciplinary team member?
Drugs that have a high tendency for abuse and no medical use?
Schedule 1 (ex. Marijuana, Heroin, Ecstasy, LSD, etc.)
Drugs that have a high tendency for abuse, may have an acceptable medical use, and can be available by prescription?
Schedule 2 (ex. Cocaine, Opium, Morphine, Fentanyl, Amphetamines, etc.)
Drugs with less potential for addiction and have a currently accepted medical use?
Schedule 3 (ex. Anabolic Steroids, Codeine, Ketamine, etc.)
Drugs with low potential for abuse and limited addictive properties and a current accepted medical use?
Schedule 4 (ex. Valium, Xanax, Phenobarbital, Rohypnol)
Drugs with lowest potential for abuse, current accepted medical use, often don't require a prescription?
Schedule 5 (ex. Cough suppressants with Codeine)
Under the ADA (Americans with Disabilities Act) what item is not a disability?
Illiteracy - Not having learned to read
The Pregnancy Discrimination Act is an amendment to what other act?
The Civil Rights Act
Fringe benefits are typically outline in?
The ERISA (Employee Retirement Income Security Act) is enforced by which agency?
EEOC (Equal Employment Opportunity Commission)
What must be done after entering a transaction in the journal and posting it to the ledger?
Periodically balance each account
What terms are used to refer to inventory?
LIFO, FIFO, Physical, & Perpetual (Posting is Not)
FUTA refers to?
Federal Unemployment Tax Act (unemployment tax)
An invoice is usually a?
A current trial balance includes?
Debits, Credits, Names of Accounts (not zero balance)
How much space must be between beds in multibed rooms?
What agency prepared "standard precautions" procedures?
CDC (Centers for Disease Control and Prevention)
What entity establishes the resident to bathroom/toilet ratio?
A fire that is out of control is referred to as a?
Two entities that have established regulations relative to requirements for emergency electrical power?
NFPA (National Fire Protection Association) and OBRA (Omnibus Budget Reconciliation Act)
Must a totally Private Pay Health Care Facility be licensed?
What are the two most important risk management tools?
Education and Quality Control
In civil law a Curator is?
What temperature should dishwasher rinse water be?
A group of symptoms that occur together?
Under OBRA (Omnibus Budget Reconciliation Act) the medical director is responsible for the implementation of?
Dietary, Admission, and Infection Control Policies
How long must medical records be maintained?
5 years after discharge or 3 years after a discharged resident reaches the age of 18.
Examples of Schedule 2 drugs?
Morphine, Codeine, Ritalin, and Nembutal, etc.
The Comprehensive Drug Abuse Prevention and Control Act established the?
The 5 Schedules of drugs.
A modality is a?
When must a continuation of employee insurance be offered under COBRA?
Employee retirement, marriage dissolved, employee fired (not if the employee's work hours are reduced)
(required staff / provided staff) * 100 =
A declining proration of asset cost is defined as?
The income of a proprietary corporation remaining after all costs, taxes, and dividends is defined as?
What is the primary source of payment in a nursing facility?
To what does a chart of accounts compare?
Table of Contents
Employees pay what percentage of the FICA cost?
50%, the employer pays the other 50%
The percentage of accounts outstanding for more than 60 days should never exceed?
All corridor doors must have a solid banded-wood core or an equivalent with what fire protection rating?
1 1/2 hours
What is the national standard for budgeting the time required for cleaning a facility?
One hour per day per housekeeping employee per 1,000 sq.ft.
The handrails in stairwells must extend beyond the first and last steps by?
What type of fires involve electrical equipment?
Class C Fires
Class A fire extinguishers must be located every?
75 feet of travel distance
When must OSHA accident reports be posted?
The entire month of February (every year)
What act established the position of long term care ombudspersons?
The Older Americans Act of 1965
The interdisciplinary team must include?
Physical restraints must be monitored?
Every 30 minutes
How long must vegetables be boiled to kill off the Botulism causing bacteria?
When meat is cooked too high it can shrink by what factor?
Quality improvement is defined as?
The development and maintenance of quality care programs.
Quality control relates to policies and procedures designed to?
Maintain quality care.
When must the admission medical evaluation (physical examination) be performed?
Within 48 hours of admission unless such examination was performed within 5 days prior to the admission.
What are the maximum forward and side reaches for switches and controls?
Forward Reach - 48 inches and Side Reach - 54 inches
EEOC enforces which three acts?
Equal Pay Act, Title 7 of the Civil Rights Act, and the Age Discrimination in Employment Act (not the Fair Labor Standards Act).
OSHA is under the?
U.S. Department of Labor
Under COBRA an employee has how many days to elect to continue coverage?
Air temperature should be measured how many feet above the floor in resident rooms and dining areas?
Walks must be how wide?
According to Medical Device Reporting user facilities must keep records for?
After interruption of normal power the emergency generator must start and transfer power within?
A toilet seat for the disabled must be how high?
17 to 19 inches from the floor
Bathroom and toilet doors must be how wide?
According to the Life Safety Code no room shall be more than what distance from an exit?
Title 18 of the Social Security Act is basically an?
Title 15 of the Social Security Act is a?
Assistance Program (based on need)
What items must be provided to Medicare and Medicaid residents without cost?
Shaving cream, dental floss, deodorant, and combs
All residents must receive a physical exam how often?
At least every 3 months
When a resident has been in bed all of the time during a 7 days period, other than for treatment, they are deemed to be?
A comprehensive care plan must be completed within how many days once the comprehensive assessment is made?
One who dies leaving a will?
The sum of all the activities which create the desired and needed changes in quality care are?
Who determines if it is safe/unsafe for a resident to self-administer drugs?
An admission assessment is to be complete with how many hours of admission?
8 Hours (RN's responsibility)
What is a drug holiday?
A break from the drug to see how the patient responds
To what does the physicians desk reference relate?
Can a pharmacist order that a certain lab be taken?
Yes, the physician is involved but doesn't necessarily have to agree with the pharmacist.
When must I-9 forms be completed for new employees?
Within 3 business days of start of employment
What may an administrator ask if employees attempt to organize a labor union?
If the employee has signed a union card
When must all investigations of abuse be reported to the proper state authorities?
Within 5 working days
Under COBRA when does coverage begin?
Coverage begins on the date coverage would otherwise have ended
Under COBRA how long may coverage be extended?
Whom is most affected by Title 1 of the ADA?
The health care facility administrator
What is the typical cost of fringe benefits for a an employee?
15-30% of wages
What does the Wagner Act guarantee?
Bargaining rights for employees
A phrase meaning let the employer answer for the acts of his/her employees?
Under OSHA what is the maximum penalty for each "serious violation"?
Under OSHA what is the maximum penalty for falsifying records?
Generally, cost reports are due within how many days of the end of the fiscal year?
Journals include the following?
Payroll, investments, cash receipts (not depreciation schedule)
What are three typical types of ledgers?
Accounts Payable (ap), Accounts Receivable (ar), and General
The minimum square footage calculation in a room excludes the following areas?
Toilet, Closets, and Wardrobe (the area the bed occupies is included in the sq.ft. calculation.
The travel distance between Class B or C fire extinguishers may not be more than how many feet?
How must light must a reading light at the bed yield in illumination?
30 Foot Candles
Handicap parking must be at least how wide?
What document establishes the fire rating of building materials?
The Life Safety Code
How are ANSI (American National Standards Institute) standards enforced?
Agencies within the individual states
According to OSHA what is the color for safety and first aid?
A resident who dies with leaving a will is said to have died how?
What must be provided to a resident prior to transfer?
A written notice detailing right to refuse transfer, the transfer location, a written statement letting the resident know they can appeal the transfer to the state.
Will Medicare pay for adult day care?
No, Medicare does not pay for adult day care
What is significant weight loss?
5% in a month; 7.5% in 3 months; or 10% in 6 months
A facility must be free of med errors greater than what percentage?
5% or greater
How many hours must an employee work to be full time?
35+ hours a week
Food should be served at what temperatures?
140F for hot items and at or below 41F for refrigerated items
The freezer should be kept at or below what temperature?
The Refrigerator should be kept below what temperature?
What water temperature is required when washing dishes?
What water temperature is required when rinsing dishes?
180 F, if washing manually hot immersion for at least 30 seconds at 170 F is OK
How often must a physician visit a patient during the first 90 days?
Every 30 days, visits are considered timely if they occur no later than 10 days after the date the visit was required.
How often must a physician visit a patient after the first 90 days?
At least every 60 days, visits are considered timely is they occur no later than 10 days after the date required.
How often must dental services be provide?
How many hours of state approved training are required for a C.N.A.?
75 hours of training
C.N.A. must undergo retraining and testing if they have been out of paid aide position for how long?
Actual organ loss or failure is termed?
The failure to function at a "normal" level is termed?
To be disadvantaged for fulfilling customary roles is termed?
List the 4 unnecessary drugs in Category 4?
1)Benzodiazepine or other anxialytic/sedative drugs; 2)Long acting benzodiazepines; 3)sedative hypnotic drugs; 4)anti psychotic drugs
Benzodiazepine or other anxialytic/sedative drugs (Category 4 drugs) are used to?
Control anxiety or agitation
Long-acting benzodiazepines (Category 4 drugs) are used only when?
Short acting ones have failed
Sedative hypnotic drugs (Category 4 drugs) are used for?
For sleep induction.
Anti psychotic drugs (Category 4 drugs) are used for?
Treating organic mental syndromes.
There must be at least how many windows in a resident room?
At least One, may not have more than 4 windows.
A condition continuing over a long period of time or recurring frequently?
A condition that often begins inconspicuously and symptoms are less pronounced than acute conditions?
A disease the happens suddenly and lasts a short time?
A temporary disorder?
The 5 steps of the grieving process?
Denial - Anger - Bargaining - Depression - Acceptance
What are the qualifications of an Activities Director?
Meet state regulations, be eligible for certification by accrediting body. To direct activities, have 2 years of experience within the past 5 years, or be an occupational therapist or occupational therapy assistant.
PASARR (preadmission screening and an annual review) determines whether what type of patients may be admitted?
Patients with active diagnoses of Mental Illness or Mental Retardation. Patients must have a primary diagnose requiring skilled nursing care to be admitted. Exceptions are made for organic disorders (ex. Alzheimer's, multi-infarct dementia, and similar senile dementias). Second exception made for persons who have lived in the facility for 30 months or more.
A drug (ex. Aspirin) that reduces or eliminates pain without affecting consciousness?
Progressive stiffening in the muscles, tendons, and ligaments that surround the joints?
Elderly or Elder refer to persons over what age?
60 years old.
Frail Elderly refer to persons over what age?
Healthy persons over 75 years of age.
A decrease in density of bones causing structural weakness throughout the skeleton?
The most common form of arthritis?
The second most common type of arthritis?
When calculating staffing requirements what is the general guide for C.N.A's and Licensed nurses?
70% C.N.A.'s and 30% Licensed Nurses
A document that enables a manager to understand what kind of applicant would be best suited for a job?
Unemployment is paid to laid off workers for how many weeks?
26 Weeks (Now 99 weeks???)
To decrease unemployment costs what must an administrator do?
Documentation of progressive discipline steps taken to terminate the employee
Under the Civil Rights Act this occurs when the selection rate for any protected group is less than 80% of the rate of the non-protected group?
The extent to which a selection tool measures a trait or behavior believed important to performing a job?
The degree to which a test interview procedure or other selection tool measures the skills, knowledge or performance requirements actually needed in the position for which the applicant is considered?
Act intended to cover all employment of 15 or more persons and numerous other groups and educational institutions?
Equal Employment Act of 1972 (An amendment to Title 7 of the Civil Rights Act of 1964)
The organization created by the Civil Rights Act of 1964 to carry out the provisions of the act?
Equal Employment Opportunities Commission (EEOC)
The error by supervisors using rating scales when consistently giving only moderate scores to employees on performance appraisals, regardless of whether the employee is a poor or an outstanding performer?
Error of Central Tendency:
Minimum wage, overtime, standard workweek definitions, equal pay, child labor, and record keeping requirements are set by?
Fair Labor Standards Act
To be eligible for FMLA (Family Leave Act) and employee must have worked how many hours in the last 12 months?
Fringe Benefits are defined as?
Compensation other than cash wages paid to workers. (ex. Health Insurance)
An error made by supervisors using rating scales who value one particular type of job behavior and permit the presence or absence of that one trait to color several or most other trait ratings.
A job is defined as?
A collection of tasks assigned to an employee
The process of defining a position in term of the tasks or behaviors required, specifying the qualifications of the employee assigned those duties?
The practice of posting available jobs on bulletin boards and encouraging employees to apply for openings?
A statement of the tasks to be done based on the job analysis, usually including a list of duties and responsibilities of the position in order of importance?
A group of two or more jobs that have similar duties?
A method of establishing wage rates for jobs, based on comparing all jobs in the organization to a touchstone job in the facility, such as nursing?
Key Job Comparison
Consistently giving high ratings to all employees in an attempt to avoid conflict?
The person responsible for performing most the personnel functions, who is delegated authority by the administrator to make decisions on his/her behalf and authority to commit facility resources. Often defined as the lowest level of management which has only workers under its direction?
Favoring one's family members in hiring practices?
An advisory role not having line authority?
A coordinated and aggregated series of work elements used to produce an output?
Review of job descriptions and activities essential for performing each job?
Establishment of pay grades and rates by employers to both achieve equity and offer some flexibility to supervisors in setting an employee's wage?
Determination of wage rates by considering the labor market, prevailing wage rates, cost of living, ability to pay, collective bargaining agreements, individual bargaining agreements and value of the job?
Employees must receive their W-2 no late than what date each year?
January 31 (each year)
How often must individual resident financial reports be given to residents or their designated party?
When must a resident's account balance be turned over upon their death?
Within 30 days after the death
In which type of accounting are revenues recorded when they are earned, and expenses recorded when they are incurred, regardless of when cash is received or paid out?
Accrual Basis of Accounting
Expenses that have been incurred but not yet paid?
Revenues that have been earned but not yet billed?
Assets can be found in which financial document?
Assets are general classified into what two groups?
Current Assets and Non-Current Assets
Non-Current assets include?
Long-term investments, property, plant, and equipment (PPE), etc.
Current Assets include?
Cash, other assets to be converted to cash, or sold or consumed in business operations, within one year of the balance sheet date.
Investments that have a maturity of over one year from the balance sheet date?
A system of accounting in which revenues are recorded when cash is received, and expenses are recorded when cash is paid out?
Cash Basis of Accounting (not allowable with Medicare and Medicaid)
A financial statement that shows cash receipts and disbursements leading to a net change in cash in a given period?
Cash Flow Statement
A financial statement that provides information for planning short-term cash needs?
Cash Flow Statement
Practice by health care providers of charging private-pay patients more than the actual costs of their care in order to compensate for shortfalls in reimbursement for patients covered by Medicaid and other government programs when those programs pay less than actual costs?
The three ratios that measure the liquidity of a business entity? (its ability to pay off its short term obligations)
Current Ratio, Quick Ratio, and Acid Test Ratio
The current ratio is?
Current Assets / Current Liabilities
The quick ratio is?
(Current Assets - Inventories) / Current Liabilities
The acid test ratio is?
(Cash + Short-Term Securities) / Current Liabilities
The simplest account structure in accounting is the?
T Account (account name on top of the T, debits on the left side, and credits on the right side.
In T Accounts - increases in asset accounts are?
In T Accounts - decreases in asset accounts are?
In T Accounts - increases in liability accounts are?
In T Accounts - decreases in liability accounts are?
In T Accounts - increases in capital accounts are?
In T Accounts - decreases in capital accounts are?
In T Accounts - increases in revenue accounts are?
In T Accounts - decreases in revenue accounts are?
In T Accounts - increases in expense accounts are?
In T Accounts - decreases in expense accounts are?
Shipping arrangement under which the seller of the goods bears the costs of transportation to the buyer's location?
F.O.B. (Freight on Board) Destination
Shipping arrangement under which the buyer of the goods pays a separate charge for the transportation costs. The goods while in transit are the property of the buyer, who thus bears financial liability for the goods if they are lost in transit?
F.O.B. (Freight on Board) Shipping Point
Book which summarizes all the entries in each of the journals for an accounting period, for the purpose of keeping a continuous record of account balances and arriving at a trial balance?
Has management responsibility for providing comprehensive health care services on a prepayment basis?
HMO (Health Management Organization)
A Form 1099-MISC must be issued when an independent contractor is paid more than this amount during a single year?
A document that shows the details of a sale and usually includes (or implies) a request for payment?
An account that is debited and credited due to the transactions in chronological order?
List the types of journals a facility may keep?
Cash receipts, cash disbursements, billings, accounts payable, purchases. A general journal is used for entries that do not properly belong in any of the other journals, and for adjusting entries.
Reasons for adjusting Journals include?
Entries for depreciation, prepaid expenses, and inventory usage, etc.
List the two types of leases?
Capital Lease and Operating Lease (also a third kind, triple net lease)
A lease that is recorded by the lessee on the balance sheet as an asset and a corresponding borrowing of funds. Depreciation is treated as an expense and interest payments are deductible. At the end of its term, the lessee becomes the owner of the asset or has the option to purchase it for a nominal amount of money?
A type of lease that is a rental or usage agreement which is not shown on the balance sheet. Rentals are treated as an expense, and ownership does not transfer to the lessee?
Charged with identifying and eliminating fraud, abuse, and waste in Medicare, Medicaid, and other DHHS programs?
Office of Inspector General
Process of selling a/r, as a means of short-term financing. When this is done "without recourse" the seller transfers not only the receivables, but also the risk of default?
Factoring of Receivables
Use of a/r as security or collateral for a loan. When this is done "with recourse", the borrower remains responsible for collecting the receivables but promises to use the proceeds for repaying the debt?
Pledging of Receivables
Transferring entries from a journal to an account in a ledger at the end of an accounting period?
A financial statement that treats hypothetical events as though they had actually happened, and hence includes fictitious data in whole or in part?
Pro Forma Statement
Current Medicare option for skilled nursing facilities that furnish fewer than 1,500 days of Medicare utilization in the prior year. Such SNFs can elect a predetermined fixed reimbursement for routine service and capital costs and file an abbreviated cost report?
PPS (Prospective Payment System) for skilled nursing facilities
Annual Net Income / Total Shareholders Equity =
ROE (Return on Equity), a means of assessing a companies profitability.
Funds regularly set aside by a firm to redeem its bonds periodically?
Explains how the cash balance has changed between the beginning and end of a fiscal period. It reports cash receipts and cash disbursements in three categories of activities: operating, investing and financing?
Statement of Cash Flows
In what three areas does the Statement of Cash Flows show receipts and disbursements?
Operating, Investing, and Financing
Information in this statement can be useful in assessing the entity's ability to generate positive future net cash flows, meet its financial obligations and pay dividends?
Statement of Cash Flows
Sub acute care is a comprehensive inpatient program designed for individuals with three attributes?
1) Has an acute event as a result of an illness, injury, or exacerbation of a disease process; 2) Has a determined course of treatment; 3) does not require intensive diagnostic and/or invasive procedures.
Sub acute medical and rehabilitative programs in nursing facilities may include specialty programs for?
Post-Operative Recovery, Extensive Wound Care, Ventilator Support, Brain Injury Care, Rehabilitation, Complex Medical Care, and Respiratory or Pulmonary Management.
Current Assets - Current Liabilities =
Each resident must have a private closet which includes?
Clothes Racks and Shelves accessible to the resident
During what hours may fire drills be announced by coded message rather than audible alarm?
9pm to 6am
Soiled linen and trash collection containers must be limited to a capacity of?
32 gallons within an 64 square foot area.
Portable Heating devices are prohibited except for use in?
Nonsleeping staff areas where the heating elements do not exceed 212 F
Determining the means of egress requirements based on building use and sq.ft.?
Means of egress in health care sleeping areas must be adequate for one person per how many square feet?
Means of egress in health care inpatient treatment areas must be adequate for one person per how many square feet?
When are locks permitted on patient sleeping room doors?
Locks are not permitted on patient sleeping room doors except for a lock that would prevent patients from accidentally wandering into an isolation room, but the patient in the isolation room would be able to exit the room w/o use of a key or tool.
Interior Stairs - what is the minimum clear width of the stairs?
44 Inches, except for handrails not to exceed 3 1/2 inches at or below handrail height on each side.
Interior Stairs - What are the maximum and minimum riser heights?
Max Height 7 inches, Minimum Height 4 inches
Interior Stairs - What is the minimum tread depth?
Interior Stairs - What is the minimum head room?
6 feet 8 inches
Interior Stairs - What is the maximum height difference between landings?
Handrails - What is the required height?
34 inches to 38 inches, above the surface of the tread measured vertically to the top of the rail from the leading edge of the tread.
Handrails - What clearance is required from the wall?
1 1/2 inches, more if the surface is rough.
Handrails - Where must they be placed?
On both sides of all sets of stairs.
Stairwells - What fire resistance is required?
2 Hour Fire Rating
Stairwells - What fire protection rating is required for doors entering or exiting stairwells?
1 1/2 Hours Fire Rating
Horizontal Exit - What is the minimum sq.ft. per patient that must be provided on both sides?
30 sq.ft. per patient
Horizontal Exit - How many doors are required?
A single door may be permitted provided the exits serves one direction, two doors are required if the exit serves both directions (min door width 41.5 inches.)
Horizontal Exit - What is the minimum door width?
Ramp - a ramp with a slope of 20-50 degrees is a?
Ramp - a ramp with a slope of 7-20 degrees is a?
Stairway and Landing
Ramp - a ramp with a slope of under 7 degrees is a?
Ramp - what are the minimum requirements/dimensions for a ramp?
Slip resistant, clear width of at least 44 inches, maximum rise of 30 feet per ramp run.
Aisles - must be how wide?
8 feet wide.
What is the minimum number of exits?
Exits - What is the maximum allowable distance between the entrance door into any room and an exit access?
Exits - What is the maximum allowable distance between any point in a patient room and an exit access?
Exits - What is the maximum allowable distance between any point in a room and the exit from that room?
Exits - What are the requirements for illumination of the means of egress?
The illumination must be continuous, have at least 1-foot-candle measured at the floor of the exit access, the exit, and the exit discharge.
Emergency Lighting - May it be battery powered if?
If they meet the candlelight requirements for a period of 1 1/2 hours. Automotive type batteries are not acceptable.
Exits - What are the minimum letter height and width requirements for exit signs?
Signs must have letters 6 inches high and 3/4 inch wide.
Exits - What is the maximum allowable distance between exit signs?
When must emergency power come on and how long must it last should a power failure occur?
Must come on in 10 seconds and last for a minimum of 1 1/2 hours.
Vertical openings must have a minimum fire protection rating at least?
1 Hour, 2 Hours if the building is more than 3 stories.
Smoke detectors should be located no more than how many feet apart?
Smoke detectors should not be more than how many feet from any wall?
What is the minimum travel distance to class A, B, and C extinguishers?
Class A - 75 feet, Class B - 50 feet, Class C - 50 feet
What is the maximum allowable sill height of a window?
36 inches above the floor.
Title 18 of the Social Security Act (Medicare) is a social insurance program administered by?
HFCA (Health Care Financing Administration)
Who is eligible for Medicare?
Automatic eligibility is limited to persons over 65 years of age who are eligible for Social Security cash benefits and are enrolled in the program and to persons under 65 after they are eligible for Medicare Part B without paying premiums if they have received Social Security Disability or Railroad Retirement Board benefits for 24 consecutive months (any person over the age of 65 may purchase Medicare Part B regardless of whether or not they have paid into Social Security System. Persons of any age may receive Medicare A without paying premiums automatically if they have had a kidney transplant or are on kidney dialysis. All enrollees are entitled to Part A but Part B is voluntary and requires a monthly premium as well as an annual deductible.
Title 14 or Medicaid recipients must meet the following eligibility requirements?
Recipients must meet the eligibility requirements for either Aid To Families With Dependent Children (AFDC), or Supplemental Security Income (SSI). AFDC covers primarily dependent children living with one parent only; and the parent. SSI covers the aged and disabled.
A federal agency that administers Medicare as well as federal guidelines for Medicaid?
HFCA (Health Care Financing Administration)
It is mandatory that every health care facility offer the HBV (Hepatitis B Vaccine) to whom?
Nursing, Housekeeping, and Laundry Staff (an employees at risk)
When is recordkeeping of Occupational Illness and Injuries required?
For facilities with 11 or more employees. General keep records on problems that require more than just first aid.
To become certified a facility must?
Complete a Life Safety Code Survey and a Standard Survey
A resident centered outcome oriented inspection?
A report from the state surveyors which shows recent survey deficiency trending for that facility?
OSCAR (an administrator may request a copy of the most recent OSCAR)
Survey - the effect on resident outcomes?
Survey - the number of residents potentially or actually affected?
Survey - Issued when a facility is found to be in substantial compliance; a POC (plan of correction) is not required, but a facility is expected to correct the deficiencies?
Notice of Isolated Deficiencies
Survey - Must be completed to reply to 2567?
POC (Plan of Correction)
Survey - Issued when a facility is found to be noncompliant?
HFCA - 2567 (requires a POC / plan of correction)
Survey - Severity Level 1Tags?
Letters A,B,C - deficiencies in this range are not serious. No actual harm or potential to cause harm, just a minor negative impact on residents.
Survey - Severity Level 2 tags?
Letters D,E,F - These tags are cited when there is noncompliance with no actual harm to residents but possibility of minimal harm to residents.
Survey - Severity Level 3 tags?
Letters G,H,I - Actual harm has occurred. Harm can include, bruise, skin tear, or making a resident upset.
Survey - Severity Level 4 tags?
Letters J,K,L - Worst tags possible. Immediate jeopardy is possible.
Survey - Remedy Category 1 includes?
Directed plan of correction, state monitoring, and directed in service training
Survey - Remedy Category 2 includes?
Denial of payment for new admissions, denial of payments for all residents, civil monetary penalties of $50 to $3,000 per day.
Survey - Remedy Category 3 includes?
Temporary management, immediate termination from Medicare and Medicaid programs, and civil monetary penalties of $3,050 to $10,000 per day
Managed care organizations are asking for this level of accreditation prior to contracting with the facility?
JCAHO Accreditation (Joint Commission on Accreditation of Health Care Organizations) They are the preeminent accreditation agency for acute care hospital providers.
Organization providing accreditation for medical rehabilitation programs?
CARF (Commission on Accreditation of Rehab Facilities)
What entity must decide questions involving the mission, organizational structure, personnel, budget and future direction of the facility. They have the power and the liability of the law behind them?
The governing board has what two required duties?
1) policy making; 2) appointing the administrator
They give advice that does not have to be taken. They do not have the power or the liability of law behind them?
An unincorporated business owned by an individual. The owner is responsible for both personal and business debts?
Type of business where partners are personally liable for all of the business debt?
A form of business that is incorporated under the laws of one of the states. There may be a single stockholder or thousands of holders. It is a separate legal entity from its owners and therefore the owners are not personally responsible for the corporate debts?
What are the 5 functions of management?
Planning, Organization, Staffing, Leading (directing), and Controlling
A principle that teaches anytime a higher paid employee makes a decision a lower paid employee can make out as well or better?
The Principle of the Economy of Action (facility pays more than it should)(she got a raise why shouldn't I)
Who regulates the retention period of the medical records at a nursing facility?
The state in which the facility is located.
Who regulates Medicaid benefits and eligibility requirements?
They are established by a combination of federal and state legislation, regulations, and programs.
When a surveyor demands a list of all residents/room numbers indicating each resident's case mix category and special care needs, the facility must supply this information within what time frame?
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