veterinary practice and administration
You arrive at work on Wednesday morning and notice the appointment book is particularly light for the day. The veterinarian is taking her time with patients and going beyond the typical scheduled time for appointments. At 10 a.m., a walk-in arrives with a pet injury. Almost immediately afterward, two other walk-ins arrive, also with pets with minor injuries or illnesses. The vet is unaware of the new arrivals and still in the examination room. What's recommended that you do?
Discreetly let the doctor know that there are new patients waiting.
Name three common, but important, types of certificates that require the signature of a veterinarian and describe their purpose.
A neuter certificate, which proves that the animal is no longer sexually intact, allows the client to get a discount on a pet license or fulfills his or her obligation to a shelter; A vaccination certificate proves that an animal has been inoculated against a specific disease; A health certificate allows an animal to travel to another state or country.
Ledger Account
A particular account within the entire group of accounts which make up the ledger. For example, cash or accounts receivable would be a ledger account.
On February 3, Ron Brown was billed for an office visit. What action should the veterinary office assistant take upon aging accounts receivable on March 1 of the same year?
Do nothing yet; Mr. Brown's account is current.
Neuter Certificate
Document that allows the client to prove that the animal is no longer sexually intact
Personnel Manual
Document that outlines the employer's expectations and provides a basis of consistency in how practice issues are handled
Aging Accounts Receivable
Analyzing accounts that are past due
Liabilities
Any debts owed
Transaction
Any financial exchange. Billing a customer, receiving payment, buying supplies, and paying the rent are all transactions.
Assets
Any funds or property owned
Cost Estimate
Approximation of charges that you can provide the customer, to help the customer prepare payment
Accounting Equation
Assets = Liabilities + Equity
What equation is used to determine assets?
Assets = Liabilities + Equity; Determining assets is used to place the day-to-day accounting into the context of the office's overall financial situation.
In which one of the following locations would you find the safety information that applies to a particular practice?
At the "Right-to-Know" station
Which of the following is not a function available on most veterinary practice programs?
Automated voice mail
All of the following are examples of how to communicate with an angry client except which one?
Avoid eye contact with the client.
To which accounting system does the equation Assets = Liabilities + Equity apply?
Double-entry
Subjective Data
Nonmeasurable data that describes an animal's attitude
Medical records where each client is assigned a number and each number, from 0 through 9, is represented by a different color, use what type of filing?
Numerical system; A numerical system works with each client being assigned a number. Each digit, from 0 through 9, is represented by a different color. The colors on the records then vary, depending on the number that has been assigned to a particular client or patient.
Which one of the following is the governing body that regulates job safety and health protection for workers?
OSHA
In medical records, factual measurable data like an animal's weight, body temperature, heart rate, respiration rate, results of laboratory analyses, or test interpretations are what type of information?
Objective information; Objective information includes factual, measurable data like an animal's weight, body temperature, heart rate, respiration rate, results of laboratory analyses, interpretation of radiographs, and results of an electrocardiogram.
Credit Bureaus
Organizations that collect information from various sources and provide information for a fee. A way to check the credit of customers
Source-oriented Format
Organizing medical records as acquired, in chronological order and for multiple patients
Problem-oriented Format
Organizing medical records in a detailed fashion for each patient
Proprietorship
Ownership of property
Mike is at the front desk and receives a package. It's an order that the veterinarian placed for flea collars. Mike is sure to remove what from the package, which lists the items in it?
Packing slip; When receiving delivery, you should always check to make sure that the merchandise in the package matches the invoice or packing slip. The packing slip details what's in the delivery.
Flow Scheduling
Patients are scheduled for 15-minute intervals. Provisions are made for longer appointments.
Which of the following is not an example of accounts payable?
Payment received on account from a customer
Which of the following functions is not involved in the single-entry system?
Payroll account records
As a veterinary assistant, which one of the following tasks will you never be asked to do?
Perform surgery
Where should a $4.00 voucher for parking be logged?
Petty cash form
In medical records, entries that describe an animal's overall attitude are what type of information?
Subjective data; Subjective data within a medical record are entries that describe that animal's overall attitude. "Bright, alert, and responsive" is a phrase often included in this section of a medical record.
A recent hire to your veterinarian's office comes to you with a question about his first paycheck. In this pay period, he's worked 30 hours, and his wage is $15/hour. He asks why his paycheck is for $391.50, and not $450, which represents his wage multiplied by his hours worked. What's the most likely explanation for this?
That $450 is his gross pay, and $391.50 reflects his net pay after FICA, federal income taxes, and health insurance have been deducted
Your veterinarian employer has asked you to do her a personal favor and purchase a gift for her daughter. She gives you $30 to cover the expense. She asks you to get a receipt and hold it for her at the front desk. Because you're responsible for the general accounting tasks in the office, what must you keep in mind regarding making this purchase?
That the vet's personal expenses must be kept separate from business expenses for tax purposes
Professional Courtesy
The act of not charging someone, such as another veterinarian or an employee
Credit Balance
The amount by which total credits exceeds total debits in an account. With customer accounts, a credit balance means that the office owes the customer money because of prepayment or overpayment.
Debit Balance
The amount by which total debits exceed total credits in an account. With customer accounts, a debit balance means the customer owes money.
Outstanding Balance
The amount unpaid
Which one of the following would be included as subjective data on an animal's medical record?
The animal's attitude
Which one of the following may receive information from an animal's medical record without the owner's signed authorization?
The local animal control officer
Equity
The money value of a proprietorship once liabilities have been subtracted from assets
Under which circumstance would the veterinarian not adjust or cancel a fee for services?
The pet died and the family has complained about the effect of the treatment.
NonSufficient Funds (NSF)
The professional and polite term for a "bounced" check
Credit
The right side of the account form; any amount recorded there is called a credit. When you record credits to customers, you're posting payments.
If a letter or a reminder postcard to a client is returned because the address is no longer correct, which would be the best course of action?
Track down the new address; If a letter or a reminder postcard to a client is returned because the address is no longer correct, you'll need to know how to track down the new address.
What should you do if you notice that an exhaust fan in a kennel area is making an unusual noise?
Turn it off, make a sign alerting others not to use it, and report the condition to your supervisor or the veterinarian.
Truth in Lending Act
Under this act, enforced by the Federal Trade Commission, you must disclose your finance charges to customers with whom you have an agreement to accept payment in four or more installments.
List two alternatives to the US Postal Service for picking up outgoing mail.
United Parcel Service(UPS) and Federal Express (FedEx)
Credit Applications
Used by a customer to try to obtain credit. Under the Equal Credit Opportunity Act, if you extend credit to one customer, you must extend credit on the same terms to other customers who request it.
Petty Cash Voucher
Used by the custodian of the petty cash fund, rather than having to enter each petty cash transaction into the daily journal
Federal Tax Withholding Table
Used to determine the amount of federal income tax to withhold from an employee's gross wages
Hourly Rate
What an employee earns per hour
Salary
What an employee earns per month or per year
Jerry, a veterinary assistant, has been asked to call a client about a past-due account. He handles the telephone call well—he explains to the client that he's sure the nonpayment is just an oversight. Jerry even asks the client how her cat is doing, and mentions that the veterinarian has a payment plan available. The client promises Jerry that she'll mail in the full payment on Friday when she gets paid. What should Jerry do?
Write down when the client promises to pay, in case he has to make a follow-up call.
Ill animals should be fed and watered _______ to decrease the risk of carrying germs from the ill animals to the well ones.
after the well animals; Ill animals should have their daily maintenance, like feeding and watering, done after the well animals to decrease the risk of carrying germs from the ill animals to the well ones.
The purpose of a disbursements journal is to show
all amounts paid out of the office.
What are the two systems commonly in use for filing medical records?
alphabetical and numerical
A surgical consent form should include an explanation of the benefits and risks of _______.
anesthesia
A veterinary technician may be responsible for administering ________ or other medications during surgery.
anesthesia
List 10 components of a medical record.
animals named, breed, age gender, reproductive status, color and hair coat; client contact information; objective information like weight, body temperature, heart rate, respiration rate, laboratory results, x-ray results, electrocardiogram results; subjective observations
Write out the accounting equation, and then briefly explain what it means.
assets = liabilities + equity; assets are all things of value that the business owns; liabilities are all debts the business owes; equity, or net worth, is the amount that's left after the liabilities are subtracted from the assets.
Veterinary technicians are mainly responsible for
assisting a veterinarian in delivering medical care.
List three precautions you can take to minimize the risk of injury by animals.
assume an animal may bite, learn to interpret the behavior and expressions of animals, and prevent clients from handling their animals while under your care
projection
attributing one's own feelings to someone else
Don't record any ________ in the veterinary office books.
bank error
According to your knowledge of the proper way to take a message, the veterinary assistant should have
been more specific; the message is unclear.
It's advisable to fill out the stub or register ________ you write the check.
before
Cost estimates and payment concerns should be addressed
before the veterinarian provides services.
List five examples of capital equipment used by veterinary practices.
blood analyzer, centrifuge, microscope, anesthesia machine, and x-ray machine
stress
bodily or mental tension
The gestures and mannerisms a person uses to communicate are called ________.
body language
Disbursement account
business expense record
List eight types of equipment typically found in the office of a veterinary practice.
computer, printer, telephone, answering machine, fax machine, adding machine, photocopier, and cash register
List six barriers to effective communication.
criticizing, name calling, diagnosing, praising evaluatively, ordering, threatening, moralizing, "bully" questioning, unwelcome advising, diverting attention, logical argumentation prematurely, false reassuring.
You should use the ________ on checks that you're going to put in the mail.
current date
An unacceptable third-party check is made out to the (veterinarian/customer) by an (insurance company/unknown person).
customer, unknown person
A charge to a customer's account is recorded as a
debit.
What information should you provide to a collection agency?
debtor's full name, name of debtor's spouse or other person responsible for the bill, last known address, full amount of debt, and date of last credit or debit on ledger card
If an animal has died or the owner has moved away, the medical file can be
deleted from the active records; If an animal has died or the owner has moved away, the file can be deleted from the active records. The hard copy of the medical chart should then be stored by the practice in case there's ever any reason to retrieve information about the animal or the case.
When preparing cash for deposit, you should organize the bills by ________ from largest to smallest, all facing in the same direction.
denomination
A ________ in transit is one that was entered in the check register but is missing from the bank statement.
deposit
A preprinted ________ lists the name of the bank, the name of the depositor, and a computerized account number.
deposit slip
ICD
diagnostic codes
sublimation
diverting instinctive impulses into socially acceptable activities
The ________ of a check is a bank.
drawee
One of the three parties to every bank check is the ________, who is the depositor issuing the check.
drawer
Steve is checking in a customer who has concerns about how much her pet's visit is going to cost. Steve knows that the pet needs an annual examination and a number of vaccinations. He explains to the customer how much the veterinarian charges for each item. This is known as the office's
fee schedule; The fee schedule details the charges that the customer will incur for each item. Fee schedules can be based on different items, such as length of time of spent with the patient or complexity of the procedure.
Statement
formal request for payment
Where do you obtain information for an annual summary?
from the monthly summary
When communicating with customers or coworkers in the office, an example of good body language is to
give your full attention to the person who's speaking.
You must complete a federal Truth in Lending statement only for those customers who (are paying finance charges/have agreed to pay in a certain number of installments).
have agreed to pay in a certain number of installments
A medically indigent customer would be described as being (chronically ill/impoverished).
impoverished
When you're using a call director, a slowly blinking light accompanied by a telephone ring indicates a/an
incoming call.
OSHA mandates that the employer must
inform all employees of potential hazards in the workplace.
List five potential safety hazards for employees of a typical veterinary practice.
injury from animals, sharp objects, animal waste, equipment, and gases and latches
It's important to begin writing each check entry at the far ________ of the space provided.
left
A veterinarian practice's mortgage, taxes, bills owed, and other debts are considered
liabilities.
What are the steps you should take in processing orders when they arrive?
make sure theres no damage to the package and all items listed on the packing slip are present; record expiration dates of products that have one; put each item in its correct location in the facility; rotate the inventory as you put new items away
rationalization
making logical excuses to avoid the truth
_______ serve as a detailed description of the animal patient's medical history, medical issues, treatment, progress, and resolution.
medical records
Canceled checks are no longer ________.
negotiable
To provide the best possible care for the client and his or her pet, the veterinary assistant should attempt to determine the message behind _______ communication.
nonverbal
An endorsement is written
on the back of a check, to transfer ownership.
The main purpose of a procedures manual is to
outline the normal operation of the practice.
To _______, you repeat what someone said in your own words without changing the meaning.
paraphrase
The ________ is the person who is the designated party of the check.
payee
The three parties to every bank check are the drawer or maker, the drawee, and the
payee; There are three parties to every bank check: the drawer or maker, who is the depositor issuing the check; the drawee, which is the bank on which the check is drawn; and the payee or bearer, who is the party to whose order the check is made payable.
All information in a medical record should be written in________.
pen
As a veterinary assistant, you should be prepared to
perform any task as necessary in any area of the practice.
The ________ policies address issues such as attendance, dress code/appropriate attire, and so on.
personnel
voucher
petty cash payment document
Occasionally, you may be asked to help perform a/an _______, in which every single inventory item in the practice is counted and noted.
physical inventory
psychosomatic illness
physical symptoms with a psychological root
The phrase "rotating the inventory" refers to
placing items on shelves according to their expiration dates so they can be used before they expire.
When dealing with an angry client, you should try to keep a/an _______ attitude.
positive
List five considerations for a patient that a discharge form might address.
prescribe medication and instructions, dietary changes, recommended activity level, specific problems to anticipate, and scheduled follow-up visits
malingering
pretending to be sick to escape a stressful situation
One difference between a source-oriented medical record and a problem-oriented medical record is that the
problem-oriented medical record provides better legal protection for the practice.
repression
pushing painful or unacceptable thoughts into the unconscious
John is working with a customer who received service for her pet on credit terms. She has 30 days to pay her bill. John records this transaction as a
receivable; A receivable is a promise to pay for goods or a service. In this case, the customer owes money for a service provided the veterinarian, and has 30 days to make the payment.
To prepare the current month's bank ________ statement, you often must refer to the previous month's reconciliation statement.
reconciliation
List three precautions that you must take when recording information in the controlled substance logbook.
record the delivery of an unopened order, record when a container is opened to dispense medication, and record every use of every tablet, capsule, and millileter
A veterinary assistant may be asked to ________ an animal while the veterinarian draws a blood sample.
restrain
When you put newly arrived shipments away, be sure to move products that are already on the shelves to the front and place newer items behind them. This practice is called _______.
rotating the inventory; Remember to rotate the inventory as you put things away. Rotating the inventory—moving products that are already on the shelves to the front and placing newer items behind—ensures that products are used by the practice or sold to the clients in the order in which they were received.
An encounter form is designed for (large fees/several purposes).
several purposes
On credit applications, you may not ask for the applicant's (date of birth/sex).
sex
You (should/shouldn't) attempt to provide cost estimates for customers who request them.
should
List and define the two accounting systems commonly used in veterinary offices.
single-entry: records each transaction as a credit or a debit; double-entry: records each transaction as a credit and a debit
A positive nonverbal message is a ________.
smile
FICA
social security
The primary task for sorting incoming mail is to
sort the mail by recipient; The primary task for sorting the mail is to ensure it gets to the correct staff person, which requires sorting it by recipient.
Preconceived ideas about a group of people made without taking individual differences into account are called ________.
stereotypes
The amount the customer still owes the veterinarian after all charges and payments have been recorded is known as
the balance; Balance is a heading in the ledger, which indicates the amount a customer still owes the veterinarian after all payments and charges have been recorded.
A veterinarian would be more likely to adjust a fee when (a patient has died/the client is experiencing financial hardship).
the client is experiencing financial hardship
After the client signs the consent form, the copy should be given to the client, and ________ should stay in the medical record.
the original
The term for the time period during which the veterinarian may sue a customer for a bad debt is called
the statute of limitations.
When journalizing at the end of the day, the journal entry figures are
totaled and entered on the monthly summary.
displacement
transferring emotion from the real target to another
The ________ number, or bank number, is at the top of the check.
transit
Medical records allow a veterinarian to track certain medical ________ within the patient population.
trends
defense mechanism
unconscious behavioral adjustment
State administered
unemployment insurance benefits
Name two uses (or purposes) of a customer ledger card.
used to keep track of a customer's financial transactions with the office and it can be photocopied for use as a bill.
List five examples of pharmaceuticals used by veterinary practices.
vaccines, antibiotics, anesthesia, sedatives, and medicated shampoos
Fees are determined by the (veterinary office assistant/veterinarian).
veterinarian
Who is authorized to release information from a medical record?
veterinarian
Only the ________ signature is on the signature card for the office checking account.
veterinarian's
The leader of the veterinarian healthcare system is the
veterinarian.
Veterinary assistants assist veterinary technicians and ________ as needed.
veterinarians
A ________ gives medication to animal patients and performs tests on them.
veterinary technician
Form W-2
wage and tax statement
List five policies of the practice that you'll need to know if you'll be scheduling appointments.
when the veterinarian is available to see patients, how and when surgeries are scheduled, how many surgeries are scheduled per day, what the client needs to be told about preparing for surgery, and who will discharge the patient
burnout
withdrawal caused by too much job-related pressure
Upon admission of his or her animal, a client must give ________ consent for the staff to proceed with diagnostic procedures and treatments.
written
(Written reminders/Telephone calls) least invade a customer's privacy in attempting to collect fees due to a veterinarian.
written reminders
Objective Data
Factual, measurable data, such as an animal's weight
Fee Structure
Fee and payment schedule set by the veterinarian. It depends in large part on the type of services provided.
Which one of the following is not a correct way to help decrease the spread of disease from animal to animal?
Feed, water, and clean the sick animals before the healthy animals
The mail has just arrived at your veterinarian's office, and included was a check from your bank stamped "NSF". It appears a client's check that you deposited last month was returned due to nonsufficient funds in their bank account. What's the correct accounting procedure for handling a bounced check?
First, deduct the check amount from the balance of the bank account to which the check was deposited. Then, add the amount of the bounced check to the balance of the customer's ledger.
Employer's Quarterly Federal Tax Return
Form 941. On this form, the employer must furnish information pertaining to total wages subject to withholding, the amount of federal income tax withheld from employees, the total wages subject to FICA taxes, and the combinedamount of the employees' and employer's FICA tax.
Employment Eligibility Verification Form
Form I-9, must be completed by all employees to ensure they are authorized to work in the United States.
Wage and Tax Statement
Form W-2, it shows wages earned and the amounts of FICA, federal, state, and local income taxes.
Employee's Withholding Allowance Certificate
Form W-4. Used to document the number of exemptions claimed. Must be filled out by employees.
A veterinarian's office books appointments using the wave scheduling system. Which is an example of this?
Four appointments are booked for the same time slot, between the hours of 8 a.m. and 9 a.m.. The clients are seen in the order in which they arrive.
Disbursement
Funds that are paid out
Procedures Manual
Information about the regular events of the practice and policies toward patients
Which one of the following is an example of medical supplies?
Intravenous fluids
List three questions you should ask to learn the procedure for screening incoming mail.
Is the mail delivered to the practice facility by a mail carrier, or must it be picked up at the local post office?; Is collecting the incoming mail the specific responsibility of one person in the practice, or is it a shared job?; What time of day is the mail delivered, or by what time can you count on the mail to be ready in the post office box?
Which one of the following statements about the discharge order is correct?
It becomes part of the animal's medical record.
A veterinary assistant has just placed an order for a case of prescription cat food. She ordered it online with the office's credit card. If the office uses an accrual basis of accounting, what's true of this expense?
It's recognized when it's posted.
Medical Supplies
Items used in the everyday functioning of the practice that help doctors and technicians do their jobs
Distribution of Expenses
Journal that includes special pages for recording disbursements under specific accounts
Mary is working at a veterinarian's office. The office uses the single-entry system of accounting, and Mary uses a daily log to enter the accounting information. What's this process called?
Journalizing; When using a single-entry accounting system, you should utilize journalizing, which is the act of recording daily accounting items in a log. A single-entry system utilizes, at a minimum, some sort of journal, a checkbook or other record of disbursements, and a ledger for accounts receivable.
Journalizing
Keeping entries in a daily log
Federal Insurance Contributions Act (FICA)
Law that requires employers to withhold taxes
Cross-training
Learning other people's duties to the level that you can perform their jobs if needed
What can you learn from Material Safety Data Sheets (MSDS)?
MSDS, published by the manufacturers of products used by the practice, inform you about special handling requirements or restrictions for the users.
Tickler File
Mail and telephone messages organized by days of the month. Reminders are placed in the file on the day of the month concerned. Tickler files should be checked daily.
Posting
Making or entering financial transactions such as transferring amounts from journal to ledger
Read the following dialog and then answer the question.Veterinary assistant: Dr. Dymond's office. Mary speaking. Can I help you?Caller: This is Harry Smith. I need to speak to the veterinarian about my dog.Veterinary assistant (as she pulls Harry Smith's file): Which dog is it, Mr. Smith?Caller: Lady, the collie.Veterinary assistant: And what's the problem?Caller: It's complicated, so I should probably explain it to the vet herself.Which of the following is the correct response in this case?
Mary should tell the client that the veterinarian is unavailable and ask the client to explain the problem to her.
Pharmaceuticals
Medicines including vaccines, antibiotics, anesthesia, sedatives, ointments, vitamins, and minerals
Adjustments
Money that's "written off" or subtracted from the balance of a customer account. Adjustments can be professional discounts, insurance disallowances, or simple write-offs.
What is an NSF check, and how should a veterinary assistant respond to one?
NSF stands for non sufficient funds. If an NSF checkis returned to you, deduct the amount from the balance of the account to which the check was deposited. Add the amount to the balance of the customer's ledger.
Social Security Number
Nine-digit number unique to each employee, used by employers to keep track of gross earnings and FICA taxes withheld
Over the phone, a new customer thinks her dog is pregnant and asks the veterinary receptionist what the total fee will be for obstetric care. She seems nervous about it. Which is the best response?
"The total charge will depend on how many visits you make and how many tests are necessary, but the total fee from the beginning of care until the last visit is usually around $200. If you would like to come in, I would be happy to talk over the details and help with a payment plan that suits your budget."
A cat named Harry is being seen for a minor injury to his paw. He growls and resists continuously, and finally the veterinary assistant wraps a towel around him to restrain him so that the vet can do an examination. The owner says, "I don't think Harry likes that. He gets really afraid when handled roughly." How can you best paraphrase a response to the client?
"Yes, Harry's angry with us at the moment. But this is a gentle restraint, and it'll let the doctor see what's going on with his paw."
You work in a veterinarian's office that has three full-time veterinarians on staff. A client has just come out of an examination room with her cat, having seen one of the vets. After you ask if she was satisfied with today's appointment, she responds by saying, "I think my cat is a little afraid of Dr. Mareshi. He wears strong cologne and I think my cat isn't used to it." What's the best example of paraphrasing a response to the client?
"You're worried the smell of the cologne is upsetting to Buttons. It's normal for animals to get nervous with new smells. If you'd like, we can set you up with Dr. Fuller for next time."
A client calls your veterinary office and you answer. He sounds very upset and is trying to relay a message. He says, "My dog's hit, he's lying down, I don't know what to do. If I lift him I might hurt him." How do you best paraphrase a response to him?
"Your dog's been hit, you're afraid you'll hurt him if you try to move him. Can you get help to gently place him in a car and bring him to us?"
Checks returned and marked ________ should immediately be reported to your collection agency for collection.
"no account"
A veterinary assistant is performing his end-of-day general accounting duties. His office uses a single-entry accounting system. One of his customer's transactions involved a previous balance of $125, a new charge of $88.50, an adjustment for an accidental overcharge of $45, and a current balance of $213.50. How would these numbers appear in the ledger?
$125 in the balance forward column, $88.50 in the charge column, $45 in the adjustment column, and $213.50 in the current balance column.
A client who has been waiting over an hour with his dog to see the vet is becoming impatient. He approaches you, the veterinary assistant, with the following question, "My dog's been acting very aggressively towards other dogs. What do you think the problem could be?" What's the best way to respond?
"As soon as the vet is finished with the current appointment, we'll get you in and make sure the doctor addresses all your questions."
A client is very upset over the diagnosis of kidney failure in her cat. She says to you, "I've been bringing my cat in for regular check-ups, and no one ever said anything about her having kidney trouble. Now all of a sudden it's fatal. How could you have missed this?" What's the best way to respond?
"I know you must be very upset. I'll have you talk directly with the veterinarian, and he can explain more about the disease and what can be done for Rainbow."
The vet has just given a client an estimate on the cost of an operation for her dog. When the veterinarian assistant asks when the client would like to make an appointment for the operation, the client responds by saying, "I'm not sure, I've got a lot of bills to pay, they're due by the end of the month, so I don't know when I can come in." How could a response best be paraphrased to the client?
"I understand, operations can be expensive. We can work out a payment plan with you so that you can take care of Gus and still meet your other bill obligations."
Which statement is the most appropriate to use when a client insists on talking to a doctor who is on her lunch break?
"I'm sorry. The doctor isn't available. May I help you?"
How often are billing statements sent to clients with outstanding balances?
Every 30 days
There are three different types of medical records mentioned in the text. What are they?
81⁄2′′×11′′ manila folders, hanging pocket files, and index cards
When an account is past due _______ days, the veterinarian may decide to turn it over to a collection agency or file a lawsuit.
90+
Invoice
A bill that describes the items purchased by an office and the money owed for each. Invoices are kept for payment from the office's accounts payable; packing slip
Cash Basis
A bookkeeping system in which income is posted when the cash is received and expenses are recognized when they're paid
Accrual Basis
A bookkeeping system in which income is recorded (or posted) when earned and expenses are recorded when incurred
Which of the following is the best example of professional appearance for a veterinary assistant?
A clean, pressed uniform with a name badge and hair neatly groomed or tied back
Trial Balance
A figure you can prepare in the monthly financial statement on accounts receivable before you complete the final statement
What type of information would you find on a "want list" in the veterinary office?
A list of supplies that are running low and need to be ordered
Debit
The left side of the account form; any amount recorded there is also called a debit. When you record debits to customer accounts, you're posting charges.
What is the proper method of correcting an erroneous bookkeeping entry?
If you make a mistake, cross it out and make the correction above it.
Which of the following is not preferred practice when accepting a check as payment?
Accepting checks that are marked "Payment in Full" on the back
Which of the following situations is not considered an adjustment?
Debits
When you reconcile a bank statement, how do you account for outstanding checks?
Deduct them from the balance on the bank statement.
If you notice that the practice is running low on a particular supply, you should
add that item to the practice's want list.
A subtraction from a customer's account balance due to a professional discount or write-off is called a/an
adjustment.
Uneaten portions of ________ shouldn't be left in the cat's cage until the cat finishes the food.
canned cat food
Logbook
Detailed records on patients, clients, and procedures relating to X-rays, anesthesia/surgery, and controlled substances
The practice's bank statement shows canceled checks. These are
checks that have been paid by at the bank and charged to the depositor's account.
Which of the following is not one of the steps to follow when preparing a bank reconciliation statement?
Determine the amounts of any credit memos issued by the bank and deduct them from your check register.
The first step for processing outgoing mail is to _______ it for postage and handling.
classify
Occupational Safety and Health Administration (OSHA)
Provides guidelines created by the US Department of Labor for safe and healthful working conditions
Fee Profile
Provides veterinarians with information about the fees similar practices charge in the same geographical area and across the country
Material Safety Data Sheets (MSDS)
Published by the manufacturers of various products used by the practice. These sheets convey special handling requirements and user restrictions.
Cross-referencing
Entering in the journal the number of the ledger account to which the debit or credit of the journal entry was posted, and entering in the ledger account the page number of the journal on which the journal entry can be found
Capital Equipment
Equipment that has a fairly long life expectancy and contributes to the generation of practice revenues
How long should inactive or deleted medical records be stored?
7 years
What's a fee profile?
A range of fees considered usual in a given community
Account
A record of credits and debits used to classify and summarize business transactions. Accounts kept in a veterinary office include payroll, checking, and a separate account for each customer.
What's an encounter form?
A single form that serves as a charge slip and statement; An encounter form, formerly known as a superbill, is a single form that serves as a charge slip and statement. The veterinarian will mark the form to indicate the services rendered, and the customer or veterinarian will return the form to you
Encounter Form
A single form that serves as a charge slip and statement; formerly known as a superbill.
Which of the following is true regarding updating information on a medical record?
A single line should be drawn through a mistake and initialed.
Deposit Slip
A slip preprinted by the bank that lists the name of the bank, the name of the depositor, and a computerized account number
Petty Cash Fund
A small amount of cash kept on hand for small expenses that occur frequently such as office supplies, postage stamps, and delivery charges
Squeeze Chute
A small stall used to restrain large animals
Explain the significance of a want list.
A want list is a list, accessible to all staff members, where you should note when a supply or medication has dropped to a low level. It can prevent running out of a useful, even critical, item in the practice's inventory.
Accounts Receivable Ratio
Accounts Receivable Ratio = Current Accounts Receivable Balance / Average Gross Monthly Charges
Which of the following is true of the accrual basis of accounting?
Accounts are updated even when customers use credit to pay for services.
What do you call the total of all bills that are owed to a veterinary office?
Accounts receivable
If a fee is being adjusted in a hardship case, when should the discount be written off in the ledger?
After the agreed-upon amount has been paid
Accounts Payable
All of the amounts owed by the office
Accounts Receivable
All of the amounts owed to the office
Spay Certificate
Allows the client to prove that the animal is no longer sexually intact
Journal
Also called book of original entry. A permanent chronological record used to record the debits and credits resulting from completed business transactions.
Single-entry Accounting
An accounting system in which each transaction is recorded as either a debit or a credit; often used to record personal accounts.
What is a bookkeeping adjustment, and how do you indicate one in the charge column?
An adjustment is a subtraction from the standard charge for the service, as with reduced fees, lower-than-billed insurance allowances, credit balances, NSF checks, and collection agency fees. In the charge column, you circle the figure or place it in parentheses to indicate that the amount should be subtracted.
Mick and Natalia are discussing veterinary software. Mick says the software can store a client's account history, display it, and then print it for the client. Natalia says the software can be used to set up appointments and keep track of a patient's medical history. Who is correct?
Both Mick and Natalia are correct.
Randy and Desi are veterinary assistants at different veterinary practices. If a client arrives for her pet's appointment and Randy knows that the veterinarian is behind schedule, Randy tells the client about the delay and gives the client the choice of canceling or rescheduling. If Desi is in the same situation, he gives the client the choice of waiting or rescheduling. Which veterinary assistant handles the situation correctly?
Both Randy and Desi
What type of equipment has a fairly long life expectancy and contributes to the income of the practice?
Capital equipment; Capital equipment has a fairly long life expectancy and contributes to the income of the practice. Examples of capital equipment include in-house laboratory equipment like blood analyzers, centrifuges, and microscopes, anesthesia machine, an X-ray machine, equipment for performing dental procedures, and an autoclave.
List and define the two accounting bases.
Cash basis: amounts for revenues and expenses are recorded only when received or paid; Accrual basis: amounts for revenues and expenses are recorded when realized or incurred
Canceled Checks
Checks that have been paid by the bank and charged to the depositor's account
What's the first step that accountants take to reconcile a bank statement?
Compare the amounts of the deposits listed in the bank statement with the amounts of the deposits shown in your accounting records.; You prepare a bank reconciliation statement to determine any differences between the cash balance on the books and a bank statement. The first step is comparing the amounts of the deposits listed in the bank statement with the amounts of the deposits shown in your accounting records.
Account history
Computerized ledger
Right-to-Know Station
Contains the practice's safety information
What does it mean to control for accounts receivable?
Controlling for accounts receivable involves totaling the unpaid balances from all ledger accounts and comparing the sum to the accounts receivable balance derived from the daily journal.
Physical Inventory
Counting every single item in the practice and noting the quantities on a list
Jane had worked as a veterinarian's assistant for a few months when the clinic's receptionist had to leave work suddenly for a family emergency. Jane was able to help cover the front desk because she had previously asked the receptionist to walk her through the basic tasks and procedures she performs at the front desk. This is an example of what type of training?
Cross-training; Cross-training is a simple, but powerful, technique where you not only know how to do your own job, but you'll also learn about other people's duties so that you can perform their jobs if needed.
Which of the following statements is false?
Customer ledger cards contain each pet's medical history.
Which one of the following describes the correct way to fix a mistake on the medical record?
Draw a line through the mistake, initial, then enter the correct information and initial
Numeric Filing System
Each client or individual patient is assigned a number. Each digit, from 0 through 9, is represented by a different color. The colors on the records depend on the number assigned to a patient
Alphabetic Filing System
Each letter of the alphabet is assigned a color, and the first two or three letters of the client or individual patient's last name are attached to the end tab of the medical record folder.
Double-entry Accounting
Each transaction is recorded by an equal dollar amount of debits and credits. This system is often used to keep track of all the accounts in a business.
Net Income
Earnings or worth remaining after all charges or deductions have been considered (Net income = gross income - expenses and other deductions)
Form W-4
Employee's Withholding Allowance Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form I-9
Employment Eligibility Verification
Allison has just been hired by the veterinarian's office. They ask her to fill out what form, to prove she can work legally in the United States?
Employment Eligibility Verification Form; Employees must fill out the Employee's Withholding Allowance Certificate, otherwise known as Form I-9. This provides proof that the person is legally allowed to work in the United States.
The doctor is busy with another patient, so it's up to you to admit a sick dog who has arrived with a worried owner. Which of these is the most appropriate step you should take?
Get all the relevant information you can from the client by taking a thorough and accurate history and recording any specific concerns or questions the client has; It's critical that you get all the relevant information you can from the client at the time of the admission. You must be sure to take a thorough and accurate history. The systems history, environmental history, and systems review are all important. Record any specific concerns or questions the client has.
Inventory
Goods that were purchased for resale and are still on hand at the end of an accounting period
A client has called to say she is moving overseas and taking her cat. She wants to know what's required for the cat to move internationally. Which of the following forms are required for international transport of an animal?
Health certificates; Health certificates are more complex forms that are required for interstate and international transport of an animal. In most cases, the veterinarian is the only person to write up a health certificate for travel.
A veterinary assistant is reviewing the appointments for the day ahead. At 4:00 p.m. and 5:00 p.m. there are back-to-back appointments. At 4:00 p.m., the Bryants are bringing in their elderly dog who has been sick. There is the possibility they'll decide to have him euthanized. The assistant knows that the vet likes to take extra time to support grieving clients. At 5:00 p.m., Emma Wong is bringing in her cat for a routine vaccination, but needs to leave by 5:30 p.m. What should the assistant do to ensure the scheduling goes smoothly, while taking into account the sensitivity of the Bryants' situation?
Phone Ms. Wong to reschedule her cat's vaccination appointment.
Want List
Place to make notes of medications or supplies that have dropped to low quantities
Safety Manual
Policies and instructions about minimizing the risks of accidents and injuries
Vaccination Certificate
Prepared when an animal has received an inoculation at a practice; may be handwritten on standard forms or prepared on the practice's computer system.
In what type of medical records, will you likely find progress notes divided into four sections represented by the acronym SOAP (subjective, objective, assessment, procedure or plan)?
Problem-oriented; The problem-oriented medical record will usually include a master problem list. For each problem, progress notes are kept and divided into four sections represented by the acronym SOAP (subjective, objective, assessment, procedure or plan).
Material Safety Data Sheets (MSDS) contain what safety information?
Product information including special handling or restrictions; Material Safety Data Sheets (MSDS) are published by the manufacturers of various products used by the practice, including any special handling requirements of the products or any restrictions that may apply to the user of the products. This information will vary for each product used by the practice.
SOAP
Progress notes in a problem-oriented medical record divided into Subjective, Objective, Assessment, and Procedure sections
Receivables
Promises to pay
Bank Statement
Provided each month by the bank to depositors. A statement of their account
You've recently been given the responsibility of scheduling appointments. You notice that since you've started this task, two different clients missed appointments, and three came in at the wrong time. What's one thing you could do to ensure the client shows up and at the correct time?
Read back the date, day, and time to clients when they're making an appointment.
Psychosomatic Illness
Real physical symptoms resulting from an emotional or mental condition
It's a busy Monday morning in the veterinarian's office and appointments are running 10 minutes behind schedule. Mr. Souza has an appointment at 9:30 a.m., and at 9:40 a.m., you call out to the waiting room that the vet is ready to see him and his pet. After a few more tries, there is still no response. You call the next patient. When you return to the appointment book, you follow a specific procedure. What is it?
Record a no-show on the patients' chart and call to ask the client to reschedule.
Which of the following is not performed when receiving an inventory shipment?
Record items on "Want List."
Realized Revenue
Revenue that's recognized when it's earned, without regard to whether the cash has, as yet, been received
When the cash basis system of accounting is used, what's not recognized until cash is received?
Revenues; When using a cash basis system of accounting, revenues, or earnings, aren't recognized until the cash is received. That is, this amount is recorded only when received, not when billed.
What purpose does rotating the inventory serve?
Rotating the inventory ensures that products are used by the practice or sold to the clients in the order in which they were received. Rotation cuts down on the risks that products will become outdated before they can be used or sold.
You're making the veterinarian's schedule for Friday, typically a very busy day. You've scheduled eight routine check-ups for 20-minute intervals, two neuterings for half-hour intervals, and one major surgery for 60 minutes. Your concern is that if surgery extends much beyond the 60 minutes allotted, you may get backed up when walk-in emergencies come in. What could remedy this concern the next time it happens?
Scheduling fewer appointments
A regular client is 90 days past due on her veterinarian bill. At 60 days, you mailed a friendly reminder to the client about the balance due. Now it's time to remind her again. How should you handle it?
Send another reminder by mail, maintaining the same friendly tone.
Packing Slip
Sent in an order by a vendor, listing the items shipped in the delivery
List three ways to make filing more efficient.
Separate files into appropriate groups Be sure that all entries have been made in the files by the doctor Arrange the charts to be filed either alphabetically or numerically When retrieving a file folder, pull out the adjacent folder a short distance
FICA tax withholding refers to _______ taxes.
Social Security
Which medical record format is known as the conventional type?
Source-oriented
Accounts Receivable Control
The comparison of the total accounts receivable figure with the sum of individual customer balances
A client whose pet needs a costly operation has asked if they can set up a payment plan. To allow this, you must first run a credit check. You contact a credit bureau who can collect information about the client for you for a fee. What types of questions can you expect the credit bureau to ask you about your client?
The date their account was opened, their current balance, and their highest balance at any time.
Balance
The difference between the total credits and the total debits of an account. When total credits exceed total debits, there's a credit balance. When total debits exceed total credits, there's a debit balance.
To work in a veterinary practice, all employees must complete a Form I-9. What information does this form provide to the veterinary clinic?
The employee's eligibility to work in the United States
Ledger
The entire group of accounts pertaining to a firm. Customer ledgers represent each individual customer's financial record with the office.
Endorsements
The signature and any notation written on the back of each check totransfer ownership
What's gross pay?
The total amount an employee earns before payroll deductions; Gross pay is the amount an employee earns, before payroll deductions. The easiest method you can use to determine an employee's gross earnings is to predetermine and establish a certain rate of salary earned per month or per year.
Wave Scheduling
The total number of patients to be seen in one segment will be scheduled at the same time.
In terms of billing, to which of the following can a veterinarian give a professional courtesy?
The veterinarian's colleagues
What is the primary purpose for keeping accurate, timely, and organized medical records?
They provide veterinarians with a clear understanding of their patients' medical histories.
Rotate
To move products already on the shelves to the front and place newer items behind
Gross Income
Total earnings of an office
What are some significant steps that you can take to keep the facility clean?
You can put things away after they've been used, walk dogs outside on a regular schedule so they can eliminate waste, clean cat litter pans regularly, clear manure- and urine-soiled hay from the stalls of large animals, and leave manure-soiled boots and coveralls outside.
Which one of the following statements about admitting animal patients to the clinic is correct?
You may be asked to assist your veterinarian.
What does the Truth in Lending Act dictate?
You must disclose your finance charges to customers with whom you have an agreement to accept payment in four or more installments; When extending credit to customers, it's important to keep in mind the Truth in Lending Act, which says you must disclose your finance charges to customers with whom you have an agreement to accept payment in four or more installments.
When you answer the phone at the veterinary office, a person from a credit bureau asks about the status of a certain customer's account. You should answer only questions pertaining to the customer's
account balance.
What's cycle billing?
accounts are grouped alphabetically and divided into the number of mailings you wish to make.
The total of all amounts of money owed to the veterinary practice is known as
accounts receivable.
List four types of information, other than MSDS, included in the safety notebook housed in a practice's "Right-to-Know" station.
emergency evacuation plans, location of gas and water shutoff valves, location of fire extinguishers, and emergency telephone numbers for the police, the fire department, and companies that service the facility's heating ventilation and air conditioning units
_______ aren't allowed to discriminate based on race, color, national origin, religion, sex, family status, handicaps, or age.
employers
Elaine is working at the reception desk, and a customer has paid his bill with a check. Elaine knows that the check must be _______ before it's deposited in the office's bank account.
endorsed; Before the check is deposited into the office's bank account, it must be endorsed. This means that it must be signed.
Keeping a veterinary practice clean is a primary responsibility of the
entire staff.
