Mock National Exam 4 Flashcards
A facility must serve residents a ___meal
Nutritious and substantive
Twice a day is abbreviated
BID
Three times a day is abbreviated
TID
Both eyes are abbreviated
OU
Nighttime is abbreviated
HS
Once a day is abbreviated
QD
Every other hour is abbreviated
QOH
An individual with capacity to make decisions refuses admission to a nursing facility although family members insist that the facility accept her. Per OBRA 1987, the administrator should
Inform the family that you cannot legally admit the individual
A facility may keep ___ in a residents medical chart
Only the most recent MDS assessment
The best advertisement for a facility is
Word of mouth
A worker is entitled to overtime pay of ___ times regular pay if they worked more than ___ hours in a work week
1.5/40
The National Labor Relations Board does not
Make court decisions
In 1973 the supreme court ruled with respect to collective bargaining that nurses
Were considered management and could not join a union
In 1973 nursing home operators agreed to oversight by the
National Labor Relations Board
EColi bacteria is found in
Beef
The American’s with Disabilities Act does NOT PERMIT an employer to
Subject applicants to a physical exam prior to hire
Nursing home workers are allowed to organize into ___ bargaining units
all professional
Changes in level up to 1/4 inch are ___, changes between 1/4 and 1/2 inch require a ___ and changes in level over 1/2 requires
Permissible (up to1/4) , beveled edge (1/4-1/2), ramp (over 1/4)
Must have ___ of knee clearance under tables, sinks and countertops
19”
The American’s with disabilities act DOES permit an employer to
Ask an applicant if they can perform the requirements of the job
The Americans with disabilities act requires that doorway thresholds rise no ore than ___ to accomodate wheelchairs
1/2 inch
Which is not true of the Americans with Disabilities act
- Applicants must be able to perform the essential functions of a job
- Employers cannot discriminate agains applicants or employees with AIDS
- Illegal drug users are protected by the ADA
- The architectural and transportation barriers compliance board of the department of justice enforces the ADA regulations regarding construction and access requirements
-Illegal drug users are protected by the ADA
Advising patients of risks, benefits, and alternatives prior to treatment is called
informed consent
Which is not true of the Americans with disabilities act
- Complaints of discrimination under the ADA are made to the EEOC
- PT workers are covered by the ADA
- The American national standards institute developed the ADA construction standards
- The ADA protects workers 40 years and older from age discrimination
-The ADA protects workers 40 years and older from age discrimination
This is the age discrimination act
FLSA is the abbreviation for
Fair Labor Standards Act
FLSA does not
- Govern overtime and minimum wage
- Govern child labor
- Set minimum hourly wage r ate
- Require employer to provide employees 12 weeks of unpaid family leave
Require employers to provide employees 12 weeks of unpaid family leave
This is the Family Medical Leave Act
Under FLSA, minors under 16 years of age
Must obtain a temporary work permit from the department of labor
Under FLSA a worker cannot accrue more than ___ hours of compensatory time in a single year
240
The ___ prohibits paying male and female workers different pay for work requiring the same skills
Equal Pay Act
The ___ enforces the Equal Pay Act
EEOC
The ___ law protects workers on the basis of gender
Civil Rights Act of 1964
The ___ enforces the Equal Pay Act
EEOC
The ___ protects workers on the basis of religion
Civil Rights Act of 1964
The Civil Rights Act of 1964 is enforced by the
EEOC
Under the Civil Rights Act of 1964 employers cannot discriminate on the basis of
Race Color Gender Religion National Origin
___provides benefits to workers when their employment is terminated by the employer
Federal Unemployment Tax Act
Under the Consumer Credit Protection Act of 1968 creditors may garnish workers wages not more than ___ of disposable income or where disposable income is ___ the federal minimum wage
25%, 30 times
Under FLSA, ___ are not exempt from paid overtime
Maintenance workers
Terminated workers are entitled to ___ weeks of unemployment benefits
26
The Employee Retirement Income Security Act does not require employers to
Provide their workers a pension plan
The ___ requires employers to verify US citizenship status for all workers
Immigration Reform Act
The ___ prohibits gender based discrimination in rates of pay
Equal Pay Act
S.I.T is an abbreviation for
State Income Act
The Age Discrimination in Employment Law does not
Allow employers to force older emmployees to reire based on age
The age discrimination in employment act applies to employers with ___+ employees and workers __ years and over
20+ employees
40 years and over
The age discrimination in employment act is enforced by the
EEOC
A worker injured on the job would receive hospitalization, medical costs and lost wages under
Workers compensation
FMLA stands for
Family Medical Leave Act
The family Medical Leave Act covers employers with ___ or more employees and allows employees ___ weeks of unpaid leave
50 or more employees
12 weeks
Employees are not entitled to family medical leave due to
Divorce
Employees are eligible for leave under FMLA if the worked __ months or __ hours prior to the request for leave
l2 months
1250 hours
Under the FMLA an employee is not
Entitled to paid leave
Under the FMLA and employee is
Not entitled to FMLA for a divorce
The Family Medical Leave act allows employees ___ weeks of UNPAID leave each year
12
The ___ protects workers form being terminated or forced to retire based on age
Age Discrimination in Employment Act
The age in discrimination in employment act protects workers ___ years and older
40
The ___ requires an employer to advises a job applicant if a consumer credit report will be used
Fair Credit Act of 1991
The ___ is a federal tax deducted from workers paychecks to fun social security benefits
Federal insurance contributions act tax FICA
The ___ is a federal tax to fund general revenues tf the federal government
Federal Income Tax
The ___ funds the social security retirement fund
FICA
The ____ pays workers injured on the job and unable to work for an extended period of time
Workers Compensation
The ___ is used to verify a worker’s citizenship status
I-9
The ___ is used to determine a workers tax status and personal exemptions
W-4
The ___ is an annual statement of employee earnings
W-2
FUTA stands for
Federal unemployment tax act
Under the clinical laboratory improvement act (CLIA) nursing homes that use glucometers to check patient blood sugar levels to draw urine or blood for testing, must obtain a ___ from the ___. to do limited laboratory testing in a facility
Certificate of Waiver
Food and Drug Administration
Really from the state lab
The state unemployment compensation program is funded through the
Federal unemployment tax act FUTA
The approximate occupancy rate for a facility with 180 beds and an average of 172 occupied beds
95.5
The ___ prohibits financial alliances between nursing homes
Robinson Patman Act
The equal mEmployment Opportunity Act does not
Determine the guilt of employers violating the Civil Rights Act
A complaint for violations of the EEOA is filed with the
EEOC
Under the EEOA employers must avoid ___ in selecting and hiring employees
Adverse impact
____ makes employers responsible for injuries to their employees during the course of their employment
Federal Employers Liability Act
The Older Americans act does not
- Require the creation of a Long Term Care Ombudsman
- Require the Area Agency on Aging to administer the Older Americans Act
- Provide benefits to individuals 50 and older
- Pay for housekeeping, meals, transportation and activities
Provide benefits to individuals 50 and older
it is 60 or older
The ___ requires Medicare and Medicaid certified facilities to advise patients of advanced directives
Patient Self Determination Act 1990
According to the PSDA a facility must place ___ in the patient medical chart
A copy of any executed advanced directives
Which is true
- A facility is not required to honor an advanced directive
- A facility must advise residents of their right to form an advanced directive within 7 days of admission
- A facility is no required to have policies and procedures regarding advanced directives
- A facility cannot condition admission on a resident executing an advanced directive
-A facility cannot condition admission on a resident executing an advanced directive
The ___ is responsible for the life safety code
NFPA
To establish a union in a nursing home, the union must get ___ of the vote of all employees in a nursing home
50% plus 1
A 1994 US supreme court ruling changed the status of nurses by
Classifying nurses as supervisory staff and part of management and not protected by the Taft Hartley Act
he main reason nursing home employees organize a union is
A breakdown in communication between management and workers
The ___ is the largest union in the US
AFL-CIO
The ___ represents most workers in the nursing home industry
SEIU
SEIU stands for
Service Employees International nion
The ___ is used to plan and control facility operations and results
Budget
The CIO merged with teh
American Federation of Labor
The ___ has ULTIMATE responsibility for resident care in a facility
Governing body
The set of records that lists each monetary transaction by date is called the
Books
Recording all revenues and expenses is called the
Bookkeeping process
The ___ summarizes data from the journals the general journal and the general ledger
Financial statements
Maintaining the books and PREPARING FINANCIAL STATEMENTS is called
Accounting
The ___ mandates how financial records must be maintained
Accounting System
Which is NOT TRUE of a depreciable or capital asset
- it is tangible
- it has value of $500 or more
- it has a useful life of more than one year
- it is intangible
it is intangible
*it must be tangible
The boo of original entries of financial transactions listed in chronological order is/are called the
Journals
The ___ prepares the financial statements
accountant
The ___ must be audited by ta certified public accountant each year
Financial statements
The ___ records financial transactions in the journals and the general ledger
Bookkeepre
When total costs equal total revenues this is called
Break even point
The basis for developing a realistic budget is
Past financial performance
A list of every account in the facility is called the
Chart of accounts
Money paid to vendors and supplier for goods and services is callsed
an expense
The first place financial transactions are recorded in date order is/are the
Journals
___ is used to record non recurring (one time) entries
General journal
The journals are closed each month when debits equal to credits in the ___ or balance tor zero out. This known as the trial balance
General ledger
Clear access for a wheelchair is ___ inches wide
36 inches
The ___ summarizes all debits and credits
General Ledger
Accountants prepare the financial statements when the
The ‘books’ balance
If the trial balance shows that debits and credits in the journals do not balance out that indicate there was an error in
Recording the transactions
The summary of financial well being is called the
Balance sheet
If the administrator wants to see the facilities net worth, he/she would look at the
Balance Sheet
Balance sheets are not
- Prepared from the general ledger
- a summary of the assets, liabilities, and capital accounts
- a financial statement
- Prepared by the bookkeeper
Prepared by the bookkeeper
*the accountant
The accounting equation is
Assets=liabilities+capital
If the administrator wants to know if the facility made money he/she would look at the
- Balance sheet
- profit and loss statement
- income statement
balance sheet and profit and loss statement
The ___ is used to record transaction that do not fit into any other journal
General journal
Receipts, bank statements, invoices and bills are called
Source documents
Assets are listed on the ___ side of the balance sheet
Left side
A thing that is owned by the facility that will or can be converted to cash within 12 months is called
Current asset
Prepaid insurance is categorized as
an asset
If the administrator wants to know the amount of working capital on hand, they would look at the
Balance sheet
A think that is owned by the facility that will NOT be converted to with 12 MONTHS is called a
Non current asset
One time costs of acquiring an asset (purchase price, taxes, shipping, delivery) are called
Historic costs
An expense associated with the use of an asset is called
Depreciation
An obligation of a facility to pay others is called a
Liability
Obligations that must be paid within 12 months are called
Current liabilities
Obligations not paid within 12 months are called
Non current liabilities
The amount on the balance sheet representing ownership would not include
Revenue
Capital would not include
Gross income
To determine if revenues are sufficient to cover expenses you would review the
Profit/Loss statements
Operating revenues prior to deductions are called
Gross operating revenues
working capital is calculated by deducting ___ from___
Current assets, current liabilities
To calculate the value of an investor’s investments in a business you need to look at the__
Balance sheet
Under generally accepted accounting principles, investors are not required to be provided a copy of the ___
Trial balance
The ___ is provided to shareholders and reports revenues by source and the expenses by functional category for the year
Statement of revenues and expenses
An asset purchased for sue rather than resale (land, buildings, equipment) is called a
Capital Asset
Working capital (funds the facility has available to use) is calculated by
Subtracting current asset from current liabilities
An asset to debt ration of 1.0 or above indicates a faility
Can meet its obligations
A facility with an asset to debt ratio of .93 indicates the facility
Has cash flow problems
Acid Test Ratio is used to calculate funds available in a few days to pay current liabilities and is expressed as
Cash and current receivable divided by current liabilities
Which is not true of the cash basis of accounting
Cash accounting system can account for depreciation
The ___ records a transaction when funds are actually received or paid out
Cash accounting system
Which is NOT TURE of the accrual basis of accounting
Medicare and Medicaid do not require use of hte accrual method
The costs of acquiring an asset spread out over the useful life of an asset are called
Depreciation
The number of years an asset can be used by a facility is called
Useful life
The value oat the end of an asset’s useful life is called
Salvage value
The historic cost of a depreciable asset that is spread out evenly over its useful life is called
Straight line depreciation
The cost of an asset minus its current value (less depreciation) is called
Book value
When most of the depreciation expense is taken in the first years, it is called
Accelerated depreciation
Under the straight line depreciateion method the yearly depreciation expense for a $20,000 truck with a useful life iof 5 years would be
$4000
A cost with both a fixed and variable cost component is called
Semi variable cost
The ___ includes both a revenue budget and an expense budget
The operating budget
An administrator would refer to ___ to determine if revenues were sufficient to cover expenses
- Profit/loss statement
- Income statement
- Balance sheet
Profit/loss statement and income statement
Operating revenues are monies received for services directly related to
Resident/patient care
A budget that projects purchase of assets of $500 or more and will be held for at least 1 year is called the
Capital Budget
An administrator would refer to ___ to determine if revenues were sufficient to cover expenses
- Profit/loss statement
- Income statement
- Balance sheet
Profit/loss statement and income statement
The system of entering both a debit and a credit is called the
Double entry bookkeeping system
Gross pay is calculated by
Multiplying hours worked by the hourly rate
Net pay is calculated by
Subtracting deductions from gross pay
The practice of performing an initial inventory and then monitoring supply levels monthly is called
Perpetual inventory
An annual physical inventory is called
Periodic inventory
Keeping inventory in vendor warehouses and getting needed supplies delivered just in time is called
Just in time inventory
___ assumes the supplies stored the longest will get used first, thereby raising the value of the remaining inventory
First in-First out
Which is NOT TURE about inventory controls
Inventory should be safely stored in a locked storeroom with 72 hours of receipt from the vendor
Inventory control is not ___
Used to keep supplies over stocked
What is not the proper way to received goods from a vendor?
- Compare shipping manifest to purchase order and ensure everything ordered was delivered
- Request a refund for any damaged or missing items
- Save shipping manifest and purchase order and match them with final invoice from vendor
- Keep all invoices for all vendors in one master file
-Keep all invoices for all vendors in one master file
Must have a separate file for each vendor
An employee with an hourly rate of $8 works 48 hours in a 40 hour week. What is the worker’s gross salary per the Fair Labor Standards Act
$416
