Surgical Sponges Should Be Counted

question 75

Multiple Choice

Surgical sponges should be counted:

• A) before being placed into the surgical pack for sterilization
• B) at the start of the surgical procedure and again before closure
• C) when preparing the surgical pack and again before closing the surgical incision
• D) when cleaning up after surgery

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Definitions:

Closing Entries

Adjustments made at the end of an accounting period to transfer balances from temporary to permanent accounts to prepare the books for the next period.

Revenues

Income generated from normal business operations, often from the sale of goods and services to customers.

Expenses

Costs incurred by a business or individual in the process of earning revenue, ranging from utilities to salaries.

Drawing Account

An account used to record withdrawals made by an owner from the business for personal use.