Mock National Exam 8 Flashcards
Things owed by the facility are called
Liabilities
Money invested in a facility is called
Capital
If the administrator wants to see the journals she wants to see the
Original entries
Making a debit and credit entry is known as the ___ system
Double entry
The bookkeeper sends the resident a bill for $3000 and makes a debit entry as an increase in capital and would then make a ___ entry to increase revenue
Credit
Using the accrual system the purchase of a six month supply of briefs would be made in the
General Journal
This is a prepaid expense that is entered in the general journal
When errors are made in other journals they can be corrected in the
General Journal
When debits do not match credits int he general ledger the NHA can assume an error was made in
Recording the transactions or posting them from the journals to the ledger
GAAP does not require investors to be provided the
Chart of accounts
At month’s end the expenses are deducted from the revenues to determine the
Net income or profit
When the NHA asks for a statement showing the ending balance of the revenue and expense accounts, he wants to see the
Income statement
An asset that can be turned into cash within 12 moths is a
Current assest
Bills from suppliers for food and office supplies are classified as
Liabilities
When the NHA notes there are $200,000 in notes payables in the financial reports she knows these must be paid within
12 months
Notes payables must be paid within 12 months
Funds put into the facility by the owners are calculated in the
Net worth
funds invested are not monies generated from sales of services and are not income or profit. This is capital used by the business generate sales and income
The NHA ask for the statement of financial position at the beginning of the year, she should want to see the
Balance sheet
Current assets minus current liabilities +
Working capital
When the NHA compares the same relationships in financial performance over several years she is doing a
Ratio analysis
A facility with current assets of $403,898 and current liabilities of $367,000 has a current ratio of
1.1
Ratios to be useful must be compared to ___ over time
Industry averages
A facility with long term debt of $4,000,000 and a total equity of $3,000,000 has a debt to equity ratio of
1.33
General liability insurance provides the facility protection against
Accidents to visitors
The most accurate method to count supplies is
Perpetual inventory
Using LIFO in a period of inflation would ___ of remaining goods
Raise the value
The largest controllable cost is
Labor
Teh purpose of accelerated depreciation is to encourage businesses to
Invest in new equipment and buildings
Using several different depreciation schedules for an aseset
Is acceptable and encouraged by teh IRS
___ is not a depreciable asset
Land
Medical supplies and food costs are
Variable costs
Their cost changes with the census
Nursing and rehab are
Revenue and expense centers
An analysis that shows the entire expensive of a service is called
Cost finding analysis
Because income and expenses vary from month to month it is best to do
Forecasted udget
Constructing a building, repairing the parking lot, buying major equipment is part of the
Capital budget
A brand in the form of a symbol, design or distinctive lettering is called a logo or
Brand mark
Where and NHA reduces or eliminates current services to provide new services or products, this is called
Cannibalization
A market where no competitors have a competitive pricing edge is called
Perfect competition
When the NHA asks the business manager to divide the net income after any taxes by the non current liabilities plus owners equity she wants
Return on invested capital estimate
How do you calculate the average percent of occupancy
Divide the number of occupied bed days by the total number of days in the period and then divid by the total number of beds and then multiply by 100
When the NHA ask for a summary of all the debits and credits the accountant would hand her the
General ledger
How do you calculated the approximate percentage of gross profit
Add the fixed expenses and the variable expenses and subtract from the gross income. Divide the differences (net profit) by the gross income
How do you calculate a monthly depreciation amount using straight line depreciation
Subtract the salvage value form the cost of the equipment and divide by the number of years to be depreciated and then divide the number of moths per year
The method to determine the optimum level of supplies to order is called
Economic order quntity
Short term securities issued by a corporation or bank are called
Commercial paper
A debt obligation to pay a specific amount on a stated date is called
A bond
When an expense is classified as an asset because it has a benefit for 1 year or more this is called a __ expense
Capitalized expense
Where money is borrowed for an agreed upon purpose between a lender and a borrower, this is called a
Promissory note
Stocks and bonds that can be converted into capital stock at a later date is called
Convertible securities
Where a chain buys back its outstanding shares of stock form share holders, this is called a
reverse split
Must provide residents a statement of any funds held in trust to residents
Quarterly
Bonds or assets that can be easily sold are called
Cash equivalents
The instrument that creates a corporation under the laws of a state is called
Articles of incorporataion
Where 3 owners hold all the shares in a company, this is called a
Privately held company
Laws passed by a state are called
Statutes
A court of appeal does not have original
Jurisdiction
Statues and regulations are collected in
The Code
An order from a judge permitting a search of a private residence is called a
Search warrant
A ___ exists between private citizens when a legal duty is owed to another, and that duty is reached, resulting in harm or property damage as a result of the actions of the one of the parties
Tort
A written order from a judge to arrest an individual is called a
Warrant
Any performed as your official duties as an employee in a company is called
Scope of employment
A specific law that mandates an employer is responsible for work related injuries and lost time for their employees is called
The Federal Employer Liability Act
A concept recognized in civil law that an employer is responsible for the acts of their employees where third parties are inured is called
Respondent Superior
The ___ pays for medical expenses and lost time for work related injuries
Workers compensation Act
The American Health Care Association is the national association that advocates for
For profit health care organizations
American Association of Home and Services for the Aging is the national association that advocates for
Non profit health care organizations
The proportion of medicare residents residing in a nursing home is ___ compared to the Medicaid residents residing in the facility
Much smaller
Bones, muscles and tendons comprise the
Musculoskeletal system
The system responsible for circulating blood throughout the body is call the
Cardiovascular system
When the cells begin to deteriorate it is due to the decreased efficiency in the
Cardiovascular system
The heart muscle pumps less blood and the organs are slowly damaged by decreased oxygenation
A stroke is the results of the damage caused by lack of oxygen to the
Brain
Blood pressure consistently at or above 160/95
hypertensive
The left side of the brain controls ___ of the body
The right side
A decrease in the elasticity of the lung tissue and build up of carbon dioxide is a disease called
Emphysema
A progressive disease that is characterized by tremor, rigidity, muscle stiffness and bradykinesia is called
Parkinson’s disease
Difficulty swallowing is called
Dysphasia
The process in which nutrients are transformed through chemical processes is called
metabolism
Plasma is a bodily fluid that carries
red blood cells
A podiatrist is an important aspect of foot care in a nursing home because
Diabetics need their toe nails clipped
___ requires you to closely monitor blood sugar and glucose in the urine
diabetes
Decubitus sores once formed___
Can become infected
Need to keep the wound clean and dry and prevent contact with urine and feces
Chronic renal failure where no more urine is produced is called
End stage renal failure
In the nursing home person centered administration means focusing on
All aspects of resident quality of life
Nutrients when combined with oxygen provide the body
Energy
Peripheral vascular disease refers to circulation problems in the
Extremitites
When the arteries in the heart become blocked and suffers from lack of oxygen this called
Coronary artery disease
___ is a respiratory disease caused by a bacterial infection and is highly contagious
Tuberculosis
___ is a buildup of pressure in the eye because fluids cannot drain normally
Glaucoma
The digestive system refers to the alimentary tract or the
Gastrointestinal tract
A naso gastric tube is many times referred to as an NG tube ora as a
Stomach tube
A hematoma is a
Darkened area under the skin containing blood
Hema means blood
Individuals over the age of 65 take an average of ___ different drugs
7.2
Anorexia is
loss of appetite
A person with depression usually
makes little effort to perform simple tasks
A sharp burning in the stomach after eating is a symptom of an
Ulcer
Carbohydrates are broken down by the body to produce
Sugars and starches
A gastronomy tube gtube may be preferable to a naso gastric tube because of the danger of ___ with an NG tube
aspiration
A low red blood cell count is a chronic disease called
Anemia
The immune system mobilized and attacks foreign matter and
Antigens
Redness surrounding an area of skin is called
Inflammation
A pressure ulcer can form when
The weight of the body exerts unusual pressures on internal soft skin
Residents at most risk for pressure ulcers are
- immobile
- bed bound
- chair bound
all of the above
Where two ends of the bones meet, this is called a
Joint
Inflammation of the joints is called
Arthritis
Kidneys regulate the amount of ___ in the body as well as remove waste from the blood
Fluids
Residents unable to urinate can be
Catheterized
The change of life in women when they cease to menstruate and produce eggs is called
Menopause
A male with painful urination and blood in the urine should be checked for
Prostatitis
Psychotropic drugs affect mainly the
Brain
In a typical 100 bed SNF, the NHA usually has ___ department heads
6 to 7
Quality assessment and control infection control, and physical plan t and safety committees and functions are
Federal requirements
Activities such as assuring quality of care fora ll residents advocating for all residents, and developing and managing the budget are normally associated with the
Administration office
When attending physicians fail to visit their patients the ___ can substitute for them
Medical Director
In most 120 bed facilities there is an
open physician staffing model
The ___ ensures that there is a physician on call at all times
Closed physician staffing model
Observing medication passes and reporting drugs errors in the responsibility of the
Consultant pharmacist
With respect to specialized physical rehabilitation in a nursing facility with 10 admissions a month the facility will generally
outsource the rehabilitation services
Facilities with 30-40 admission a month will
Provide rehabilitation service in house
In a nursing home implanted ports, mid line catheter, central line catheters and epidural lines are part of
Sub acute nursing care
The personnel director would have line authority over
Only the HR staff
In practice most hiring in a nursing facility is done by the
Departments heads
The process of defining a job in terms of tasks or behaviors required and specifying the qualifications is called
Job analysis
Information about a job that provides a statement of the job to be done including duties, title and qualifications is called a
Job description
A coordinated series of work elements such as making a bed is called a
Task
The authority of government agencies to review hiring data, recruitment sources statistics and hiring statistics is based on the
Civil Rights Act
A nationwide applicant search is appropriate for a
Administrator
A nursing aide must be certified within ___ months of employment
4 months
Present employees, career ladders, job posting and job bidding are good sources to __
Fill job vacancies
Employees can advance through a company through a
Career Ladder
___ means to administer as requested
PRN
Which of the following is correct with regard to the allowable medication error rate
Less than 5%
A statement under oath is a
Affidavit
An interview can ask an applicant if they
Have ever been convicted of a crime
When using a credit report to screen applicants for a job, the employer is not required to
Charge the applicant for the credit report
To establish a new employees baseline medical condition and to document any preexisting medical conditions for future job related injury claims, it is most important that employers
Require a physical exam prior to starting work
The first day on the job would not include
A job performance review
A compilation of facility policies directly related to work condition scan be found in the
Employee Handbook
If the community or a significant other disapproves of a worker working in a nursing facility because of the perception of poor resident care, then the employee will not have positive feeling working there. This is called
Theory Z
The assumption that workers naturally dislike work is the
Theory X
The assumption that workers enjoy working is the __
Theory Y
The idea that reward follows performance and if performance improves there should be a reward is called the
Expectancy theory
Incontinence means
Involuntary passage of urine and feces
An oncologist specializes in
Cancer and malignant diseases
A worker who is terminated will collect ___ if you cannot prove they were let go for cause
Unemployment benefits
The required curriculum for a nurse aide training program would not include
Diet management
Residents most at risk for developing pressure sores are those
Who are immobile
The emergency generator must automatically switch on within ___ seconds of a loss of electrical power
10
A person chosen by the parties to a dispute who agree to abide by that individuals decision is called an
Arbitrator
A document filed with a court requesting the court to take a specific action in a case is called a
Motion
Saying things that damage another persons reputation is called
Slander
Making statements in writing that hurts another persons reputation is called
Libel
A legal term that means that prior court decisions are legal precedent for future court decisions regarding a specific legal issue is called
Stare Decisis
The legal concept that says that when an employee acts within their scope of employment and causes injury or damage to another, the employer is responsible for the acts of the employee is called
Strict liability
A verdict from a jury at the direction of a judge is called a
Directed verdict
The phase of a criminal prosecution where a defendant is first charged is called an
Arraignment
Damages for proven losses are called ___ damages
Actual damages
When the charge nurse verbally informs a resident of their bed hold rights prior to transfer to a hospital for acute care the facility
Did not meet the requirements of OBRA1987
The aging process is generally
Highly individualized
