In Order to Properly Code, Coders Are Permitted To

question 27

Multiple Choice

In order to properly code, coders are permitted to:

• A) code if the documentation is not there.
• B) take a physician's word for a patient's diagnosis.
• C) code documentation written in the medical record.
• D) code documentation not authored by a clinician.

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Definitions:

Balance Sheet Accounts

Balance Sheet Accounts represent the accounts that are reported on the balance sheet and include assets, liabilities, and shareholders' equity accounts.

Adjusting Entry

An accounting journal entry made at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred, ensuring compliance with the accrual basis of accounting.

Time Period Assumption

An assumption that accountants can divide the economic life of a business into artificial time periods.

Economic Life

The expected period over which an asset remains useful to its owner or contributes to an enterprise's cash flows.