A Resident Has AD

question 61

Multiple Choice

A resident has AD.She tends to wander and is sometimes combative.Her son asks you to restrain her.Which statement is incorrect?

• A)Restraints require a doctor's order.
• B)Restraints are used if the family requests them.
• C)Restraints can make confused and demented behaviors worse.
• D)All persons have the right to be free from restraints.

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Definitions:

Direct Write-off

A method of accounting for bad debts where uncollectible accounts receivable are directly written off against income at the time they are deemed uncollectible.

Bad Debts Recovered

When an account receivable has been written off and is recovered, this account, which is in the Other Revenue category, is credited in the direct write-off method if the recovery is in a year following the write-off.

Allowance for Doubtful Accounts

A contra asset account that estimates the portion of receivables that may not be collectible, affecting a company’s net income and assets.

Bad Debts Expense

An expense reported on the income statement, representing the estimated irrecoverable amounts from customers who can no longer pay their obligations.