DAA 102 Flashcards
What is AR/bookkeeping?
Management of fees charged, payments received, and collection of balances due.
What is a patient ledger?
A running account balance of fees and payments, viewed per patient or family ledger.
Name the three components recorded on a ledger.
Charges, payments, balances.
What is fixed overhead?
Continuous expenses like rent and salaries.
Define variable overhead.
Expenses that fluctuate monthly, such as lab fees and repair costs.
What is a restrictive endorsement?
A stamp noting “deposit only” to prevent fraud/theft.
What is the difference between a cancelled and failed appointment?
Cancelled: Patient calls with notice. Failed: No-show with no notice.
Define active and inactive files.
Active: Patients seen in the last three years. Inactive: Not seen for 3+ years.
What are the three types of recall systems?
Pre-appointment, phone call, mail/email.
What does the Daily Journal record?
Fees, payments, services rendered, charges, and adjustments for the day.
What are the pay period options for payroll?
Weekly, bi-weekly, semi-monthly, and monthly.
List the three main deductions with payroll.
Income tax, CPP, and EI.
How often should bank deposits be made?
Daily is best practice; some offices combine weekly.
Explain the difference between a receipt and a statement.
Receipt: One day’s transaction; Statement: Account summary for the month.
What is the difference between gross and net income?
Gross: Total income before deductions; Net: Income after deductions.
What does NSF stand for?
Non-Sufficient Funds.
What is a restrictive cheque endorsement?
A stamp indicating “deposit only” to prevent fraud/theft.
How are accounts adjusted when sent to collections?
Marked as a loss and adjusted off until payment is received.
What is the standard collections fee percentage?
Ranges from 30% to 60%.
What is petty cash?
Small funds for incidental office purchases, reconciled monthly or quarterly.
Define expendables.
Minor instruments used up quickly and discarded.
What are consumables?
Supplies used over time, such as gloves or gauze.
What are disposables?
Single-use supplies like syringes.
What does reconciliation mean?
Verifying invoices against monthly statements to ensure accurate charges.
What is the purpose of an inventory system?
Tracks supplies using cards, tags, or master lists.
Define non-expendables.
Smaller dental equipment, such as handpieces.
What is a packing slip?
An itemized report of the contents in an order.
What is the difference between gross and net income?
Gross: Before deductions; Net: After deductions like payroll and expenses.
What is the difference between accounts receivable and accounts payable?
Receivable: Money owed to the practice; Payable: Bills the office owes.
What is NSF reposting?
Reversing the payment and adding an adjustment for the bank’s NSF charges.
Define a discount.
A courtesy fee reduction for patients; must be applied equally to insurance.
What is the role of a CDA?
Tasks include x-rays, fluoride, sealants, and impressions.
What is dual coverage?
When a patient has two insurance plans.
What determines the primary insurance for dependent children?
Parent with the earliest birth date in the year.
What does “active ledger” mean?
A ledger with a balance owed.
How often should x-rays be taken?
Typically once a year or as prescribed by the doctor.
What is a preauthorization?
A request to insurance for approval of treatments in advance.
List examples of dental specialists.
Endodontist, periodontist, prosthodontist, orthodontist, oral surgeon, pediatric dentist.
What are three steps for scheduling a series of appointments?
Determine the number of appointments, duration, and lab time needed.
What is the primary role of a dental administrator?
To manage the office operations, schedule appointments, handle billing, and ensure smooth communication between patients and the dental team.
What document is used to track patient visits and treatments?
Patient chart or dental record.
