NHA - Exam Flashcards
1
Q
The set of records that lists each monetary transaction by date is called the ____.
A
Books
2
Q
The ______ mandates how financial records must be maintained.
A
Accounting System
3
Q
The first place financial transactions are recorded in date order is/are the _______.
A
Journals
4
Q
The ________ is used to record transactions that do not fit into any other journal.
A
General Journal
5
Q
When the debits and credits zero out, the accountant prepares the ______
A
Trial Balance
6
Q
The ____ summarizes all debits and credits.
A
General Ledger
7
Q
If the administrator wants to see the facility’s net worth, he/she would look at the ____.
A
Balance Sheet
8
Q
Balance sheets are not _______________.
A
Prepared by the bookkeeper
9
Q
To calculate the value of an investor’s investment in a business, you need to look at the ______.
A
Balance Sheet
10
Q
The ________ records a transaction when funds are actually received or paid out
A
Cash accounting system
11
Q
_______________ assumes the supplies stored the longest will be used first, thereby raising the value of the remaining inventory.
A
First in - First out
12
Q
Records revenues and expenses when they are incurred rather than when cash is received or is paid out.
A
Accrual Accounting
13
Q
Money invested into the facility.
A
Capital
14
Q
Capital=assets - liabilities
A
Net Worth
15
Q
Accounting Equation
A
Assets = L + C
16
Q
Records transactions that DO NOT PROPERLY FIT INTO ANY OTHER JOURNAL such as A/P Journal, Cash Disbursement Journal, Sales Journal
A
General Journal
17
Q
Summary of all debits/credits in journal for a period of time. Consists of individual accounts.
A
General Ledger
18
Q
FIRST STEP in accounting cycle
A
Journalizing
19
Q
Records the entire financial position of the SNF at one period in time. Summarizes assets, liabilities, and capital.
A
Balance Sheet
20
Q
Newer inventory used 1st. Goods remaining in inventory is LOWER than the value of goods already used. INFLATION
A
LIFO
21
Q
Older supplies in stock are used first. Value of the goods remaining are HIGHER that goods already used. DEFLATION
A
FIFO
22
Q
Resident care costs, payroll taxes, salaries, benefits, med supplies, capital equipment.
A
Direct Costs
23
Q
Support service costs, housekeeping, maintenance, interest expense, administration, payroll, utility, depreciation, and tax.
A
Indirect Costs
24
Q
Expense and Revenue budget, these both make what budget.
A
Operating Budget
25
A wrong or literally means twisted. Exists when plaintiff is harmed as a direct result of breach of duty. Facility fails to provide care to residents causing harm to residents. CIVIL CASE/MONEY DAMAGES
Tort
26
A person appoints another individual to make decisions on his/her behalf AFTER THE PERSON BECOMES INCOMPETENT.
DPOA
27
Agreement in which a person (PRINCIPLE) gives another person (ATTORNEY IN FACT) the authority to make decisions on behalf of the principle
POA
28
legal document that allows a person to appoint a healthcare agent to make treatment decisions in the event he/she becomes incapacitated and unable to make decisions for him/herself.
Healthcare proxy
29
Agent who acts on behalf of a patient who lacks the capacity to participate in a particular decision
Surrogate Decision Maker
30
Appointment by a probate court of a substitute decision maker for a person a Jude declares incompetent
Guardianship/Conservatorship
31
Bequest of a real/personal property effective at the death of the tester
Will
32
Person who dies with a will
Testate
33
Person who dies without a will
Intestate
34
Advanced directive which resident gives instructions on if he/she wants life sustaining equipment to be used.
Living Will
35
(Meds not given + wrong meds given) / (total # of doses given + doses ordered but not give)
Med Error Rate
36
Fluid pressure builds up in the eye causing loss of sight.
Glaucoma
37
Cloudiness of the eye lens
Cataract
38
Dilates the pupils of the eyes to relieve eye pressure
Mydriatics
39
Robitussin
Schedule 5 Drugs
40
Valium, Diazepam
Schedule 4 Drugs
41
Tylenol w/ Codeine
Schedule 3 Drugs
42
Must be Separately Locked (Opium, Codeine, Cocaine, Morphine) High Abuse and dependency
Schedule 2 Drugs
43
Marijuana, Heroine, LSD
Schedule 1 Drugs. Cannot be used in NH
44
Pain reducers
Analgesic
45
Warfarin/Heparin
Anticoagulants - blood thinners
46
Right medication, dose, time, route, patient
5 rights to med administration
47
Must be monitored every 30 mins, removed every 2 hours for 10 minutes
Restraints
48
Hygiene, mobility, elimination, dining, communication
5 ADLS
49
MCR FACILITY: funds in excess of $100 must be deposited in what type of separate account.
Interest Bearing Acct.
50
MCR Facility: funds less than $100 must be in what account.
Non-interest bearing acct.
51
MCD Resident: funds in excess of $50. What account?
Interest bearing acct.
52
MCD Resident: funds less than $50. What account?
Non-interest bearing acct.
53
To assure the security of personal funds deposited in the RTF account. What insurance is needed?
Surety Bond
54
Resident trust fund account statements are issue when?
Quarterly and upon request.
55
14 calendar days after admission, 14 days w/in significant changed, not less than once every 12 months.
Comprehensive Assessments
56
Facility must maintain all resident assessments how long?
15 months
57
Must electronically transmit MDS to CMS w/in how many days
14 days
58
1 Month 5% sig.
3 Month 7.5% sig
6 Month 10% sig.
Significant weight losses
59
October 1st - March 31st. Annually
Must offer flu shot
60
Wash 150-160 degrees and final rinse at 180 degrees
High Temp Dishwasher
61
Wash 120 degrees and final rinse 50 ppm hypochlorite
Low Temp dishwasher
62
Wash, Rinse, Sanitize
Hand Washing
63
Food must be stored how high off the ground
6 inches
64
1) Accommodate no more than 4 residents (2016 only 2 residents)
2) measure at least 80 sq. ft. per resident in multi resident room. At least 100 sq. ft. in single resident room.
3) Direct access to corridor
4) One operable window
5) floor at or above ground level
6) clean daily
7) privacy curtain
8) resident call light
Resident Rooms
65
Nurse aide can work how many months without being certified, if nurse aide completed state approved training
4 months
66
If the CNA did not provide any care or work in the capacity of a CNA over a 24 month period, what happens to the CNA?
CNA must go through new training and competency eval.
67
CNA must register every__?
2 years
68
Nurse aide performance reviews must be completed every___?
12 months
69
CNA required training is no less than how many hours?
12 hours
70
Upper Management
Nursing Home Administrator
71
Middle Level Management
DON, Dept. Heads. responsible for implementing policies
72
Lower level Management
ADON, charge nurse
73
Person who is empowered by the ED to make decisions for the organization. Ex: DON
Line Authority
74
Person with advisory role to the manager with no authority to make decisions for the organization. EX: accountant, admin assistant
Staff Authority
75
First step, setting the objectives of the organization. Long range goals are identified, accomplished during strategic planning.
Planning
76
Long-term planning process by key stakeholders in which the organizations goals, measurable objectives, and direction for the immediate future are determine.
Strategic Planning
77
Second function of managers. Work necessary to achieve a goal is broken down into segments, each of which is handled by one person. First step in implementation of a plan and where departmentalization occurs.
Organizing
78
Ensuring that facility is staffed appropriately and staff have been trained on the care needed.
Staffing
79
Manager makes decisions. Process of communicating to employees what is to be done by each of them and helping them to accomplish it.
Directing (leading)/Decision Making
80
Compares ultimate financial results with the expected financial results. Checks performance and takes corrective action.
Controlling
81
Broad statements of goals and procedures. Allow flexibility in decision making
Policies
82
Step by step guide by which task is to be performed in order to attain a goal.
Procedure
83
From subordinates to upper mgmt.
Upward Comm.
84
From upper mgmt. to lower level.
Downward Comm.
85
Info. flowing between peers or persons of equal rank.
Horizontal Comm.
86
Easy going, supportive leadership style
Laissez- faire
87
Allows considerable employee input and is a true participative management style
Democratic
88
Sympathetic, fathering/mothering style that provides rewards.
Paternal
89
Threatening, intimidating, decisive management style
Dictatorial
90
Hierarchy of Needs
Abraham Maslow
91
Theory X,Y,Z
Douglas Mcgregor
92
Process of defining a job in terms of tasks/behaviors; process of grouping a series of related tasks into a position; Prepares the job description
Job Analysis
93
Info. about a job that results in a statement of the job to be done; usually a list of duties. Used to select, train, evaluate, and compensate employees
Job Description
94
Statement of skills, education, and experience required to perform the job.
Job Specification
95
Prohibits discrimination on basis of age, sex, race, marital status, religion, national origin, or handicap.
Civil Rights Act 1964
96
Defined the rights of workers; Unionization, collective bargaining (unions).
National Labor Relations Act 1935 (Wagner Act)
97
50% plus one of the employees who vote, vote for the union, then the union will be established.
National Labor Relations Board
98
Amendment of Title 7 of the Civil Rights Act of 1964. Intended to cover all employers of 15 or more persons
Equal Employment Opportunity Act 1972
99
Monitors activities and powers of labor unions. Written notice must be provided 10 days prior to striking/refusal to work
Taft-Hartley Act 1947
100
Seeks to protect the interests of the individual union member against possible union abuses
Landrum-Griffin Act 1959
101
Requires men and women performing equal jobs receive equal pay. Enforced by the EEOC.
Equal Pay Act 1963
102
Limits the power of federal courts to issue injunction in cases involving or growing out of labor disputes. Legalized union organizing activities, affirmed workers rights to organize for collective bargaining purposes.
Norris-LaGuardia Act 1932
103
Can only garnish 25% of disposable earrings or amount which disposable wages are greater than 30 times the federal minimum wage.
Consumer Credit Protection Act 1968
104
Need to have 15 or more persons working for you; has authority to bring lawsuits against employers in federal courts. To prevent any person from engaging in any unlawful employment practices.
EEOC
105
Must have work for 12 weeks or 1250 hours prior to leave.
Family and Medical Leave Act 1993.
106
Privacy standards that facilities must ensure their residents in order to continue to be eligible for their MCR funds. Privacy for resident. Enable workers to change jobs w/o losing coverage
Health insurance portability and accountability act 1996
HIPAA
107
Prohibits age based employment discrimination against 40 years or older. Covers private employers with 20 or more employees
Older Workers Benefit Protection Act 1990
108
Employee benefit not require by law: sick time, leave/vacation, workers comp.
Fringe Benefit
109
Overtime and Family/Medical Leave are what kind of benefits?
Required by law benefits
110
Protects employees from being discriminated against on the basis of age. Protects employees age 40-70.
Age Discrimination Employment Act 1967
111
Employer must advise applicants if credit reports will be requested
Fair Credit Reporting Act
112
1.Right to restrict union organizers to certain locations and time periods to avoid interference w/ facility operations
2. Right to prohibit union activities during employee work hours
3. Right to prohibit supervisors from engaging in union organizational activity
4. Company is forbidden to ask employees about their union activities and cannot ask if they are part of the union
Managements Rights regarding Union Labor Rights
113
Occurs when the selection rate for any racial, ethnic, sex group is less than 80% of the rate of the group with highest selection.
Adverse Impact
114
Do not ask questions related to sex, age, race, national origin, education, religion, arrest and conviction records, marital status, credit rating, or disabilities.
Interview Questions that cannot be asked.
115
Do you need a reasonable accommodation to perform the essential functions of the job is lawful or unlawful to ask?
Unlawful
116
Avoids conflict, some supervisors give consistently high ratings
Leniency Error
117
Consistently giving moderate scores regardless of poor or outstanding performance
Error of Central Tendency
118
One particular job behavior; punctuality, permits the presence or absence of this one trait to color several or most other trait ratings.
Halo Effect
119
One particular bad job behavior, and the employee is overall negative
Horn Effect
120
Every facility having health insurance must offer an employee who leaves and his/her dependents the opportunity of staying int he program. 18 months for laid off employees. Up to 29 months for disabled individuals. Up to 36 months for dependents following separation, divorce, or death.
Consolidated Omnibus Budget Reconciliation Act (COBRA)
121
Must be completed within 72 hours (3 business days) of employment
Employment Eligibility Verification Form I-9
122
Nursing homes must report to the FDA, or manufacturer, within 10 working days of becoming aware, after the incident. All incidents in which the medical device caused or contributed to a residents death.
Safe Medical Device Act 1990
123
Imposes on all employers a general duty to provide each employee a safe work place, free from hazards causing or likely to cause death or serious physical harm.
Occupational Safety and Health Administration (OSHA)
124
A log and summary of occupational injuries and illnesses taht occur with in the SNF each calendar year. Business w/ less than or equal to 10 employees are exempt from completing this form. Only record injuries and illnesses that OSHA classifies as RECORDABLE and WORK RELATED
OSHA 300 - Log
125
Between January and February of every year this form must be posted.
OSHA 300A Form
126
To sure there is reasonable degree of safety to portent people from fire and related hazards. Fire marshal enforces LSC.
National Fire Protection Association (NFPA 101)
127
Materials must be 2 hour fire resistance and 1 hour fire resistant or less.
Fire safety code specifies these materials
128
Doors must be ____ hour fire rated?
1 and 1/2 hours
129
This made buildings accessible to and usable by the visually and physically handicapped. Requires audible and flashing fire alarms
American National Standards Institute (ANSI)
130
No room shall be more than ________ feet from an _____ in the facility
100 / Exit
131
Parking spaces for individuals with physical disabilities are how wide?
8 feet Wide
132
Ramps are how deep and wide
3 ft deep and 5 ft. Wide
133
How high must stair hand rails be?
28 inches
134
Parking spaces must have how many handicap spaces per 25 spaces?
At least 1 handicap space
135
How wide must a handicap space be?
13ft. wide
136
Dimensions of ramps?
1:12, max rise of 30 inches.
137
How wide must wheelchair passage be?
32" for doors, 36" everywhere else
138
Handrail dimensions?
30-34 inches from ramp or stair tread
139
Threshold dimensions?
No more than 1/2" high on entrances and exit doors. 3/4" on sliding doors
140
Tells you what to do in the event of a spill; contact with eyes, skin, etc; what proper PPE to wear; compounds in each chemical; where to store the chemical; emergency phone number
SDS (safety data sheets)
141
OSHA records must be kept for how long?
5 years
142
Summary of OSHA 300 Log, does not contain names of the employees who were involved in accidents/injuries. Must be displayed in facility each Feb. through April.
OSHA 300A Log.
143
When only one of a very limited number of residents or employees may be affected
Isolated
144
When more than a very limited of residents or employees may be affected
Patterned
145
When the problems are pervasive throughout the facility and/or represent a systemic failure that affected, or has the potential to be affected, a large group of residents and employees
Widespread
146
No actual harm with potential for harm
Level 1
147
No actual hard with potential for more than minimal harm that is no IJ
Level 2
148
Actual harm that is not IJ
Level 3
149
IJ to resident safety/health
Level 4
150
