Study Guide 8 Flashcards
Things owed by the facility are called .
1. Debentures
2. Liabilities
3. Assets
4. Possessions
2
Money Invested in a facility is called .
1. Stock
2. Collateral
3. Capital
4. Liabilities
3
If the administrator wants to see the journals, she wants to see the .
1. Original entries
2. Debits
3. Owner’s equity
4. Net profit
1
Making a debit and credit entry is known as the system.
1. Cash
2. Double entry
3. Adjusting entry
4. Journaling
2
The bookkeeper sends the resident a bill for $3000 and makes a debit entry as an increase in capital and
would then make a(n) entry to increase revenue.
1. Credit
2. Adjusting
3. Bookkeeping
4. Accounting
1
Using the accrual system, the purchase of a six month supply of briefs would be made in the .
1. General journal
2. Balance Sheet
3. General Ledger
4. Notes to financial Statements
1
When errors are made in other journals they can be corrected n the .
1. Statement of Changes in Financial Condition
2. General Journal
3. General Ledger
4. Notes to financial Statements
2
When debits do not match credits in the general ledger, the NHA can assume an error was made in
.
1 Recording the transactions or posting them from the journals to the ledger
2. Preparing the financial statements from the journals
3. Recording the revenues and expenses in the profit and loss statement
4. Preparing the balance sheet from the general ledger
1
GAAP does not require investors to be provided the .
1. Balance Sheet
2. Income Statement
3. Notes to the Financial Statement
4. Chart of accounts.
4
At month’s end, the expenses are deducted from the revenues to determine the .
1. Investor equity
2. Accounts payables
3. Net income or profit
4. Capital expenses
3
When the NHA asks for a statement showing the ending balance of the revenue and expense
accounts, he wants to see the .
1. Income statement
2. Chart of Accounts
3. Balance sheet
4. Statement of changes in financial condition
1
An asset that can be turned into cash within 12 months is a .
1. Non-current asset
2. Current liability
3. Current asset
4. Capital asset
3
Bills from suppliers for food and office supplies are classified as .
1. Liabilities
2. Notes payables
3. Assets
4. Capital
1
When the NHA notes there are $200,000 in notes payables in the financial reports, she knows these
must be paid within .
1. 90 days
2. 120 days
3. 6 months
4. 12 months
4
Funds put into the facility by the owners are calculated in the .
1. Net profit
2. Net loss
3. Net worth
4. Net Income
3
The NHA asks for the statement of financial position at the beginning of the year, she would want to see
the .
1. Balance sheet
2. Profit and loss statement
3. Chart of Accounts
4. Letter of Credit
1
Current assets minus current liabilities = .
1. Net profit
2. Gross income
3. Working Capital
4. Debt to equity ratio.
3
When the NHA compares the same relationships in financial performance over several years, she is
doing a .
1. Ratio analysis
2. Functional analysis
3. Statistical analysis
4. mathematical analysis
1
A facility with current assets of $403,898 and current liabilities of $367,000 has a current ratio of
.
1. 1.1
2. .3
3. 9
4. .7
1
Ratios to be useful must be compared to over time.
1. Net Profits
2. Return on investment
3. Industry averages
4. Profits to earnings
3
A facility with long term debt of $4,000,000 and total equity of $3,000,000 has a debt to equity ratio of
.
1. 1.33
2. 2.66
3. .9
4. 4
1
General liability insurance provides the facility protection against .
1. The cost of treating Injuries to workers
2. Lost income due to interruption to normal business activity
3. Accidents to visitors
4. Injuries to residents from poor care provided by nursing staff
3
The most accurate method to count supplies is .
1. Periodic Inventory
2. Perpetual inventory
3. Annual Inventory
4. Historic based inventory
2
Using LIFO in a period of inflation would of remaining goods.
1. Raise the value
2. Lower the value
3. Have no effect
4. Capitalize the cost of the remaining goods
1
The largest controllable cost is .
1. Labor
2. Nursing supplies
3. Food costs
4. Medications
1
The purpose of accelerated depreciation is to encourage businesses to .
1. Increase capital on hand
2. Reduce costs
3. Invest in new equipment and buildings
4. Hire more nursing staff
3
Using several different depreciation schedules for an asset .
1. Is acceptable and encouraged by the IRS
2. Violates GAAP
3. Lowers the value of existing assets
4. Increases the value of existing assets
1
is not a depreciable asset.
1. An Automobile
2. A Building
3. Equipment
4. Land
4
Medical supplies and food costs are .
1, Fixed costs
2. Historic Costs
3. Variable costs
4. Capital costs
3
Nursing and rehab are .
1. Revenue centers
2. Expense centers
3. Revenue and capital expense centers
4. Revenue and expense centers
4
An analysis that shows the entire expense of a service is called .
1. Ratio analysis
2. Cost finding analysis
3. Rate setting analysis
4. Vertical analysis
2
Because income and expenses vary from month to month, it is best to do a .
1. Historic budget
2. Forecasted budget
3. Pro forma budget
4. Capital budget
2
Constructing a building, repairing the parking lot, buying major equipment is part of the .
1. Capital budget
2. Revenue budget
3. Expense budget
4. Income budget
1
A brand in the form of a symbol, design or distinctive lettering is called a logo or a .
1. Brand name
2. Copyright
3. Brand mark
4. Proprietary mark
3
Where an NHA reduces or eliminates current services to provide new services or products, this is
called .
1. Downsizing
2. Market integration
3. Consolidation
4. Cannibalization
4
A market where no competitors have a competitive pricing edge is called .
1. Perfect competition
2. Market penetration
3. Market saturation
4. Market segmentation
1
- 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 . - Best income estimate
- Return on invested capital estimate
- Probability estimate
- Best productivity achieved
2
How do you calculate the average percent of occupancy?
1. Divide the total number of beds by the number of total beds and multiply by 100
2. Divide the number of occupied beds by the number of total beds and multiply by 100 percent
3. Subtract the number of vacant beds from the number of occupied beds and divide by the total
number of beds and multiply by 100
4. Divide the number of occupied bed days by the total number of days in the period and then divide by
the total number of beds and then multiply by 100
4
When the NHA asks for a summary of all the debits and credits, the accountant would hand her the
.
1. General ledger
2. General journal
3. Chart of Accounts
4. Income statement
1
How do you calculate the approximate percentage of gross profit?
1. Divide the expenses by the income
2. Divide the income by the expenses
3. Add the fixed expenses and the variable expenses and subtract from the gross income. Divide
the differences (net profit) by the gross income
4. Subtract the income from the expenses and multiply by 100
3
How do you calculate a monthly depreciation amount using straight-line depreciation?
1. Divide the cost of the equipment by 12
2. Divide the salvage value by the number of years to be depreciated and then divide by 12
3. Add the salvage value to the cost of the equipment and divide by the number of years to be
depreciated times 12
4. Subtract the salvage value from the cost of the equipment and divide by the number of years to
be depreciated and then divide by the number of months per year
4
The method to determine the optimum level of supplies to order is called .
1. Economic order quantity
2. Just-in-Time
3. First in – First Out
4. First in – Last Out
1
Short term securities issued by a corporation or bank are called .
1. Promissory notes
2. Preferred stock
3. Debentures
4. Commercial paper
4
A debt obligation to pay a specific amount on a stated date is called .
1. Common Stock
2. A lien
3. Mortgage
4. A bond
4
When an expense is classified as an asset because it has a benefit for 1 year or more, this is called
a expense.
1. Variable expense
2. Fixed expense
3. Capitalized expense
4. Current expense
3
Where money is borrowed for an agreed upon purpose between a lender and a borrower, this is called
a .
1. Promissory note
2. Letter of Credit
3. Deed
4. Reverse stock split
1
Stocks and bonds that can be converted into capital stock at a later date is called .
1. Convertible securities
2. Common stock
3. Preferred stock
4. Municipal bonds
1
Where a chain buys back its outstanding shares of stock from share holders, this called a .
1. Reverse split
2. Leveraged buyout
3. Stock split
4. Initial stock offering
1
Must provide residents a statement of any funds held in trust to residents .
1. Monthly
2. Quarterly
3. Semi-annually
4. Annually
2
Bonds or assets that can be easily sold are called .
1. Cash equivalents
2. Long term assets
3. Current liabilities
4. Preferred stock
1
The instrument that creates a corporation under the laws of a state is called a(n) .
1. Charter
2. By-laws
3. Articles of incorporation
4. Mission statement
3
Where 3 owners hold all the shares in a company, this called a .
1. Public company
2. Privately held company
3. Non profit company
4. For profit company
2
Laws passed by a state are called .
1. Statutes
2. Ordinances
3. Federal codes
4. Proclamations
1
A court of appeal does not have original .
1. Sovereignty
2. Judicial review
3. Stare Decisis
4. Jurisdiction
4
Statutes and regulations are collected in .
1. The journals
2. The Code
3. The books
4. Judicial reports
2
An order from a judge permitting a search of a private residence is called a .
1. Subpoena
2. Search warrant
3. Judgment
4. Decree
2
A exists between private citizens when a legal duty is owed to another, and that duty is breached,
resulting in harm or property damage as a result of the actions of the one of the parties.
1. Misdemeanor
2. Felony
3. Tort
4. Novation
3
A written order from a judge to arrest an individual is called a .
1. Subpoena
2. Warrant
3. Judgment
4. Decree
2
Any act performed as your official duties as an employee in a company is called .
1. Scope of employment
2. Fiduciary duty
3. Respondeat Superior
4. Worker immunity
1
A specific law that mandates an employer is responsible for work related injuries and lost time for their
employees is called .
1. The Federal Employer Liability Act
2. Respondent Superior
3. Occupational Safety and Health Act
4. Federal Employer Restitution Act
1
A concept recognized in civil law that an employer is responsible for the acts of their employees where
third parties are injured is called .
1. The Federal Employer Liability Act
2. Respondent Superior
3. Workers Compensation Act
4. Federal Employer Restitution Act
2
The pays for medical expenses and lost time for work related injuries.
1. The Federal Employer Liability Act
2. Respondeat Superior
3. Workers Compensation Act
4. Federal Employer Restitution Act
3
The American Health Care Association is the national association that advocates for .
1. For-profit health care organizations
2. Non profit health care organizations
3. Governmental health care entities
4. All of the above
1
American Association of Homes and Services for the Aging is the national association that advocates for
.
1. For profit health care organizations
2. Non profit health care organizations
3. Governmental health care entities
4. All of the above
2
he proportion of Medicare residents residing in a nursing home is compared to
the Medicaid residents residing in the facility.
1. About equal
2. Much smaller
3. Much larger
4. Impossible to determine
2
Bones, muscles and tendons comprise the .
1. Musculoskeletal system
2. Renal system’
3. Cardiovascular system
4. Cerebral vascular system
1
The system responsible for circulating blood throughout the body is called the .
1. Musculoskeletal system
2. Renal system’
3. Cardiovascular system
4. Cerebral vascular system
3
When the cells begin to deteriorate it is due to decreased efficiency in the .
1. Musculoskeletal system
2. Renal system
3. Cardiovascular system
4. Cerebral vascular system
3
A stroke is the result of the damage caused by lack of oxygen to the .
1. Heart
2. Lungs
3. Brain
4. Kidneys
3
Blood pressure consistently at or above 160/95 is:
1. Hypertensive
2. Hypotensive
3. Within normal limits
4. None of the above
1
The left side of the brain controls of the body.
1. The right side
2. The left side of the body
3. both sides of the body
4. Neither side
1
A decrease in the elasticity of the lung tissue and build up of carbon dioxide is a disease called .
1. Bronchitis
2. Asthma
3. Emphysema
4. Tuberculosis
3
A progressive disease that is characterized by tremor, rigidity, muscle stiffness and bradykinesia is called
.
1. Muscular Dystrophy
2. Parkinson’s disease
3. Tardives Dyskinesia
4. Lupus
2
Difficulty swallowing is called .
1. Dysphasia
2. Aphasia
3. Hemiplegia
4. Dystonia
1
The process in which nutrients are transformed through chemical processes is called .
1. Metabolism
2. Digestion
3. Ingestion
4. Photosynthesis
1
Plasma is a bodily fluid that carries .
1. Red blood cells
2. White blood cells
3. Lymph nodes
4. Neurotransmitters
1
A podiatrist is an important aspect of foot care in a nursing home because .
1. Facilities are required by law to have podiatrist services
2. Diabetics need their toe nails clipped
3. Nursing aides do not have time to clip toe nails
4. The facility can bill Medicare if a podiatrist provides the service
2
requires you to closely monitor blood sugar and glucose in the urine.
1. Nephritis
2. Edema
3. Parkinson’s disease
4. Diabetes
4
Decubitis sores once formed .
1. Can quickly heal
2. Can become infected
3. Can Require constant pressure to prevent further tissue damage
4. Must be kept moist and cool
2
Chronic renal failure where no more urine is produced is called .
1. COPD
2. End stage renal failure
3. CHF
4. Nephritis
2
In the nursing home, person centered administration means focusing on .
1. Staff needs and motivation
2. All aspects of resident quality of life
3. Expanding the resident council input
4. Forming an effective family council
2
Nutrients, when combined with oxygen, provide the body .
1. Energy
2. Oxygen
3. Glucose
4. All of the above
1
Peripheral vascular disease refers to circulation problems in the .
1. Brain
2. Lungs
3. Extremities (arms and legs)
4. Digestive tract
3
When the arteries in the heart become blocked and suffers from lack of oxygen this called .
1. Cerebral vascular disease
2. Hepatitis
3. Macular degeneration
4. Coronary artery disease
4
is a respiratory disease caused by a bacterial infection and is highly contagious.
1 Bronchitis
2. Asthma
3. Emphysema
4. Tuberculosis
4
is a build up of pressure In the eye because fluids cannot drain normally.
1. Cataracts
2. Macular degeneration
3. Glaucoma
4. astigmatism
3
The digestive system refers to the alimentary tract or the .
1. Gastrointestinal tract
2. Endocrine system
3. Stomach
4. Intestines
1
A naso-gastric tube is many times referred to as an NG tube or as a .
1. Stomach tube
2. Breathing tube
3. Urinary drainage tube
4. Tube for intravenous solutions
1
A hematoma is a .
1. Low red blood cell count
2. A high white blood cell count
3. A darkened area under the skin containing blood
4. A deep gash in the skin
3
Individuals over the age of 65 take an average of _ different drugs.
1. 3.6
2. 4.1
3. 7.2
4. 9.9
3
Anorexia is .
1, Weight gain
2. Loss of appetite
3. Language disorder
4. Cannot digest lactose
2
A person with depression usually .
1. Conceals their illness
2. Gains weight
3. Has a history of diabetes
4. Makes little effort to perform simple tasks
4
A sharp burning in the stomach after eating is a symptom of a(n) .
1. Ulcer
2. Colitis
3. Endocarditis
4. Kidney stones
1
Carbohydrates are broken down by the body to produce .
1. Sugars and starches
2. Proteins
3. Cholesterol
4. Nutrients
1
A gastronomy tube (g-tube) may be preferable to a naso-gastric tube because of the danger of with
an NG tube.
1. Heart attack
2. Aspiration
3. Stroke
4. Hepatitis
2
A low red blood cell count is a chronic disease called .
1. Septicemia
2. Nephritis
3. Anemia
4. Colitis
3
The immune system mobilizes and attacks foreign matter and .
1. Contusions
2. Collagen
3. Cartilage
4. Antigens
4
Redness surrounding an area of skin is called .
1. Scabbing
2. Inflammation
3. Abrasion
4. Carcinoma
2
A pressure ulcer can form when .
1 The weight of the body exerts unusual pressure on internal soft skin
2 A resident is ambulatory
3 The resident is obese
4 The resident is on a high protein diet
1
Residents at most risk for pressure ulcers are .
1. Immobile
2. Bed bound
3. Chair bound
4. All of the above
4
Where two ends of the bones meet, this is called a .
1. Joint
2. Fissure
3. Hinge
4. Hematoma
1
Inflammation of the joints is called .
1. Arthritis
2. Nephritis
3. Hepatitis
4. Swelling
1
Kidneys regulate the amount of in the body as well as remove waste from the blood.
1. Glucose
2. Fluids
3. Insulin
4. Red blood cells
2
Residents unable to urinate can be .
1. Immobilized
2. Catheterized
3. Debrided
4. Euthanized
2
The change of life in women when they cease to menstruate and produce eggs is called .
1. Gestation
2. Emesis
3. Menopause
4. Puberty
3
A male with painful urination and blood in the urine should be checked for .
1. Colitis
2. Prostatitis
3. Nephritis
4. Hepatitis
2
Psychotropic drugs affect mainly the .
1. Brain
2. Heart
3. Thyroid
4. Rectum
1
In a typical 100 bed SNF, the NHA usually has department heads.
1. 1 to 2
2. 3 -5
3. 6 to 7
4. 8-10
3
Quality assessment and control, infection control and physical plant and safety committees and functions are
.
1. Federal requirements
2. State requirements
3. Voluntary
4. Highly recommended
1
Activities such as assuring quality of care for all residents, advocating for all residents, and developing and
managing the budget are normally associated with the .
1. Dietary department
2. Nursing department
3. Social Services Department
4. Administration office
4
When attending physicians fail to visit their patients the can substitute for them.
1. Administrator
2. Director of Nursing
3. Medical Director
4. Charge nurse
3
In most 120 bed facilities there is a(n) .
1. Open physician staffing model
2. Closed physician staffing model
3. Flexible physician staffing model
4. All of the above
1
The ensures that there is a physician on call at all times.
1. Open physician staffing model
2. Closed physician staffing model
3. Flexible physician staffing model
4. All of the above
2
Observing medication passes and reporting drugs errors is the responsibility of the .
1. Long term care ombudsman
2. Consultant pharmacist
3. Director of nursing
4. Administrator
2
With respect to specialized physical rehabilitation in a nursing facility with 10 admissions a month, the facility
will generally .
1. Out source the rehabilitation services
2. Provide rehabilitation service in-house
3. Transfer the patient to the nearest rehab hospital for rehab services
4. Decline admission to individuals requiring intensive specialized rehab
1
Facilities with 30 - 40 admissions a month will .
1. Out source the rehabilitation services
2. Provide rehabilitation service in-house
3. Transfer the patient to the nearest rehab hospital for rehab services
4. Decline admission to individuals requiring intensive specialized rehab
2
In a nursing home, implanted ports, mid line catheters, central line catheters and epidural lines are part of
.
1. Critical nursing care
2. Acute nursing care
3. Sub-acute nursing care
4. Custodial care
3
The personnel director would have line authority over _ .
1. Only the HR staff
2. All staff
3. HR, business office and administration staff
4. None of the above
1
In practice, most hiring in a nursing facility is done by the .
1. Administrator
2. Personnel director
3. Department heads
4. Director of Nursing
3
The process of defining a job in terms of tasks or behaviors required and specifying the qualifications is called
.
1. Job analysis
2. Job title
3. Job description
4. Job specification
1
Information about a job that provides a statement of the job to be done including duties, title and
qualifications is called a .
1. Job analysis
2. Job title
3. Job description
4. Job specification
3
A coordinated series of work elements such as making a bed is called a .
1. Task
2. Job
3. Job description
4. Job specification
1
The authority of government agencies to review hiring data, recruitment sources statistics and hiring statistics
is based on the .
1. Civil Rights Act
2. Fair Labor Standards Act
3. Occupational Safety and Health Act
4. Americans with Disabilities Act
1
A nationwide applicant search is appropriate for a .
1. Social worker
2. Activities director
3. Administrator
4. Dietary manager
3
A nursing aide must be certified within months of employment.
1. 2 months
2. 4 months
3. 6 months
4. 9 months
2
Present employees, career ladders, job posting and job bidding are good sources to .
1. Fill job vacancies
2. To advertise the facility
3. To downsize nursing staff
4. To improve customer satisfaction
1
Employees can advance through a company through a .
1. Job Description
2. Career Ladder
3. Layoff
4. Demotion
2
means to administer as requested.
1. PRN
2. T.I.D.
3. H.S.
4. STAT
1
Which of the following is correct with regard to the allowable medication error rate?
1. Les than 5 percent
2. 5 percent
3. more than 5 percent
4. The allowable error rate is determined by the state vector office
1
A statement under oath is a(n) .
1. Affidavit
2. Subpoena
3. Novation
4. Annulment
1
An interviewer can ask an applicant if they .
1. Have ever been arrested
2. Have ever been convicted of a crime
3. Have ever collected unemployment
4. Have ever been ill
2
When using a credit report to screen applicants for a job, the employer is not required to
.
1. Advise applicants in advance that a credit check will be required if hired
2. Secure the applicant’s consent to process a consumer credit check
3. Advise the applicant if they were declined employment if such decision is based on a credit report
4. Charge the applicant for the credit report
4
To establish a new employee’s baseline medical condition and to document any pre-existing medical
conditions for future job related injury claims, it is most important that employers .
1. Have new employees fill out a health background questionnaire
2. Do a search of any prior worker compensation claims
3. Require a physical exam prior to starting work
4. Do a consumer credit background check
2
The first day on the job would not include .
1. A tour of the facility
2. Meeting other staff
3. Safety orientation
4. A job performance review
4
A compilation of facility policies directly related to work conditions can be found in the .
1. Employee Handbook
2. Resident Care policies
3. Administration Policies
4. Environmental services policies
1
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 .
1. Theory W
2. Theory X
3. Theory Y
4. Theory Z
4
The assumption that workers naturally dislike work is the .
1. Theory W
2. Theory X
3. Theory Y
4. Theory Z
2
The assumption that workers enjoy working is the .
1. Theory W
2. Theory X
3. Theory Y
4. Theory Z
3
The idea that reward follows performance and if performance improves there should be a reward is called the
.
1. Expectancy theory
2. Reinforcement theory
3. Operant conditioning theory
4. Behavioral modification theory
1
Incontinence means .
1. Urinary infection
2. Dehydration
3. Inflammation of the joints
4. Involuntary passage of urine and feces
4
An oncologist specializes in .
1. Hearing disorders
2. Cancer and malignant diseases
3. Mental illness
4. Blood infections
2
A worker who is terminated, will collect
1. Workers compensation benefits
2. Unemployment benefits
3. Pension benefits
4. Social Security Benefits
2
The required curriculum for a nurse aide training program would not include .
1. Basic nursing
2. Personal care skills
3. Care of cognitively impaired resident
4. Diet management
4
Residents most at risk for developing pressure sores are those .
1. With poor personal hygiene
2. With excessive fat tissue
3. With poor dentition
4. Who are immobile
4
The emergency generator must automatically switch on within seconds of a loss of electrical power.
1. 10
2. 15
3. 30
4. 45
1
A person chosen by the parties to a dispute who agree to abide by that individual’s decision is called a(n)
.
1. Mediator
2. Magistrate
3. Judge
4. Arbitrator
4
A document filed with a court requesting the court to take a specific action in a case is called a .
1. Bequest
2. Motion
3. Pleading
4. Commandment
2
Saying things that damage another person’s reputation is called .
1. Slander
2. Subrogation
3. Libel
4. Interrogatory
1
Making statements in writing that hurts another person’s reputation is called .
1. Subrogation
2. Slander
3. Repudiation
4. Libel
4
A legal term that means that prior court decisions are legal precedent for future court decisions regarding
a specific legal issue is called .
1. Stare Decisis
2. Verdict
3. Stipulation
4. Habeas Corpus
1
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 .
1. Employer-Employee relations
2. Contributory negligence
3. Strict liability
4. Comparative liability
3
A verdict from a jury at the direction of a judge is called a .
1. Directed verdict
2. Summary judgment
3. Default judgment
4. All of the Above
1
The phase of a criminal prosecution where a defendant is first charged is called a(n) .
1. Verdict
2. Arraignment
3. Jury selection
4. Arrest
2
Damages for proven losses are called damages.
1. Actual
2. Compensatory
3. Punitive
4. Exemplary
1
When the charge nurse verbally informs a resident of their bed-hold rights prior to transfer to a hospital for
acute care, the facility .
1. Would have met all requirements if the charge nurse had called family members or legal
representative as well
2. Did not meet the requirements of OBRA 1987
3. Would not have met requirements of Title 18 of the Social Security Act of 1965
4. Would have met the requirements of the Patient Self Determination Act
2
The aging process is generally .
1. The same for everyone
2. Highly individualized
3. Predictable
4. Reversible
2
Tort
A tort is a civil wrong that injures someone or their property, and can lead to legal action
