State Hospital Has Two Service Departments (Patient Records and Accounting)

question 38

Multiple Choice

State Hospital has two service departments (Patient Records and Accounting) and two "production" departments (Internal Medicine and Surgery) . Which of the following allocations would not take place under the reciprocal-services method of cost allocation?

• A) Allocation of Accounting cost to Patient Records.
• B) Allocation of Patient Records cost to Internal Medicine.
• C) Allocation of Surgery cost to Accounting.
• D) Allocation of Internal Medicine cost to Surgery.
• E) Both Allocation of Surgery cost to Accounting and Allocation of Internal Medicine cost to Surgery.

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Definitions:

Cognitive-behavioral Therapy

A type of therapy focusing on improving well-being and solving issues through altering negative emotions, actions, and thought patterns.

Phobias

Intense, irrational fears of specific objects or situations, leading to significant distress and avoidance behavior.

Compulsions

Repetitive behaviors or mental acts that an individual feels driven to perform in response to an obsession or according to rules that must be applied rigidly.

Psychoanalysis

A set of theories and therapeutic techniques related to the study of the unconscious mind, developed by Sigmund Freud, focusing on resolving mental conflicts.