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Question
the statement of cash flows typically takes the __________ basis statements and converts them to a cash flow for the period through a series of reconciling adjustments that account for the noncash amounts.
Answer
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Related questions
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two modifications of the international classification of diseases, 10th revision (icd-10) have been developed in the united states. one is a clinical modification that is called the "icd-10-pcs". the other is a procedure classification system that is called the "icd-10-cm".
Q:
in regard to system implementation planning recommendations, the phase called planning for strategic control should include the following: a. plan measurement tools b. plan actions to implement c. plan evaluation strategies d. a & b e. a & c f. b & c g. all of the above
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in regard to system implementation planning recommendations, the phase called strategic implementation and organizing should include the following: a. acquire resources to implement b. evaluate financial impact c. develop objectives d. a & b e. a & c f. b & c g. all of the above
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icd-10 implementation assumes that inpatient coders will lose productivity during an initial time period. cms estimated this productivity loss in dollars and cents. first cms estimated a cost per hour, in dollars, for an inpatient coder. then cms estimated how many extra minutes an inpatient coder would take for each inpatient claim. it was then possible to calculate a cost per claim. to do so, first calculate a cost per minute. then multiply the cost per minute times which of the following? a. the extra minutes per claim b. the cost per hour c. the total number of claims d. none of the above
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according to cms, benefits of transitioning to icd-10 include the following: a. improved disease management b. improved health conditions and outcomes c. compatibility of worldwide disease monitoring and reporting d. a & b e. a & c f. b & c g. all of the above
Q:
the icd-10 copyright is owned by the: a. national center for health statistics (nchs) b. centers for medicare and medicaid services (cms) c. centers for disease control and prevention (cdc) d. none of the above
Q:
cms estimated that hospital coders would incur productivity losses after icd-10 implementation over a period of: a: 6 months b. 12 months c. 18 months
Q:
the change from icd-9 to icd-10 represents a significant technological problem. chapter 26 lists twenty-five examples of various systems and applications that are affected by this change, including: a. specifications that will need revising b. vendor software and systems that will need revisions c. systems used to model or calculate that are impacted d. all of the above e. a and b only
Q:
cms has extended the deadline for icd-10 compliance by one year. the compliance date is now october 1st of: a. 2013 b. 2014 c. 2015 d. none of the above
Q:
a fraction has two parts; the numerator is the top number and the ___________ is the bottom number.
Q:
regarding percentage-based measures of meaningful use, what following questions are correct? a. are we excluded from the measure? b. what makes up the denominator of the measure? c. what makes up the numerator of the measure? d. a & b e. a & c f. b & c g. all of the above
Q:
the ehr incentive medicare program computes a certain portion of payments to eligible hospitals based on a formula. this formula commences by dividing eligible hospitals into how many classes? a. one class only b. two classes c. three classes d. four classes e. none of the above
Q:
which of the following statements is generally correct regarding payments to hospitals under the ehr incentive medicare program? a. payments to eligible hospitals may include a base amount plus an additional formula-driven amount only if the hospital qualifies to receive the additional amount b. payments to all eligible hospitals will include a base amount and an additional formula-driven amount c. neither of the above
Q:
payments as an incentive to adopt electronic health records were previously recommended in what time period? a. the mid 1960s b. the early 1980s c. the early 1990s d. none of the above
Q:
in regard to the hitech initiative and its programs, managers should be able to understand which of the following: a. the necessary components of the initiative b. the required computations c. how the process works d. the reasoning behind the initiative e. a, b & c f. a, b & d g. all of the above
Q:
the stage 2 hitech ehr incentive program includes the following types of meaningful use measures: a. system-based b. matrix-based c. action-based d. percentage-based e. all of the above f. b, c and d g. a, c and d h. a, b and c i. none of the above
Q:
an idea or practice perceived as new is a definition of _________.
Q:
regarding physician incentives under the hitech act, the "eligible professional" incentives are paid only to physicians as defined by law who are "meaningful ehr users". it is important to note that these incentive payments will not be made to __________ eligible professionals who might be otherwise eligible. (the determination is made on the basis of site of service.)
Q:
the hitech act allows a range of transition dates for inpatient hospital service paid incentives. as of the date of this writing, the hospital transition dates range from october 1, 2011 to 2015. also as of the date of this writing, the last year that physicians can adopt electronic health records under arra without financial penalty is __________.
Q:
in the medicare ehr incentive program, the maximum amount an eligible physician can receive from the program increases year by year.
Q:
the amount owed to vendors: a. is a liability b. is recognized as accounts payable c. is recognized as accounts receivable d. a & b e. a & c f. b & c
Q:
quarterly reports and statistics are called "interim reports" and generally contain raw data.
Q:
in summary, the chart of accounts: a. is a map that the financial manager must and should understand b. can be infinitely customized for an organizations purposes c. has generic examples available for reference purposes d. a & b e. a & c f. b & c g. all of the above
Q:
inputs into the systems ambulatory care setting data repository (as described in the previous question) include the following: a. scheduling system data b. outpatient financial information c. inpatient financial information, if relevant d. inpatient care plan information, if relevant e. a & b f. a, b & c g. a, b & d h. all of the above
Q:
the text illustrates the information system components for an ambulatory care setting that uses a clinical and financial data repository (both clinical and financial data are fed into the same information system). links to this system are explained as follows: a. the electronic data information (edi) link to insurance company databases is a system output -yes b. the electronic data information (edi) link to insurance company databases is a system input -no c. an automated medical record link provides additional input -yes d. a & c e. b & c f. none of the above
Q:
if the heading on a report reads for the year ended june 30, we can assume that the report covers a: a. fiscal year b. full twelve-month period c. stub period d. a & b e. a & c f. b & c g. none of the above
Q:
within the annual management cycle, annual year-end reports will: a. allow the closing out of the information system so a new cycle can begin with the new year b. report the end of a specific reporting period continue the information systems reporting cycle into a new year rather than closing it out c. a & b d. a & c e. b & c f. none of the above
Q:
regarding healthcare financial systems, the knowledgeable manager should be able to: a. understand that four separate segments of a system exist b. recognize how the segments fit together within a particular organization c. recognize where his or her duties fit within these segments d. be able to make executive decisions concerning a particular segment e. a, b & c f. a, b & d g. a, c & d h. all of the above
Q:
managerial accounting is primarily for third party or outside use.
Q:
the purpose of an organization chart is to indicate how responsibility is assigned to managers and to certain outside third parties.