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KINN'S Chapter 24
Debts incurred and not yet paid.
Amounts owed to rhe physician.
accounts receivable trial balance
A method of determining that the journal and the ledger are in balance.
accrual basis of accounting
Method of accounting in which income is recorded when earned and expenses are recorded when incurred.
The entire property of a person, association,corporation, or estate applicable or subject to the payment of debts.
A financial statement for a specific date that shows the total assets,liabilities,and capital of the business.
The recording of business and accounting transactions.
cash basis of accounting
A method of accounting in which income is recorded when received and expenses are recorded when paid.
cash flow statement
A financial summary for a specific period that shows the begining balance on hand, the receipts and disbursements during the period, and the balance on hand at the end of the period.
A standard of comparison to make sure answers obtained are accurate.
A summary of accounts paid out.
A record or notation of an occurrence,transaction,or proceeding.
The monetary value of a property or of an interest in excess of claims or liens against it.
The state in which the total ending balances of patient ledgers equals the total of accounts receivable.
A paper describing a purchase and the amount due.
Things that are owed; debts
petty cash fund
A fund maintained to pay small,unpredictable cash expenditures.
A request for payment.
statement of income and expense
A summary of all income and expenses for a given period.
Supporting other documents or records.
A method of checking the accuracy of accounts.