StDavid's Is a Not-For-Profit Business-Oriented Hospital

question 66

Multiple Choice

St.David's is a not-for-profit business-oriented hospital. What is the journal entry for the following transaction: During the month,gross patient service revenue amounted to $93,000 of which $82,000 was received in cash. Contractual adjustments to third-party payers amounted to $10,000 (actual,not estimated) .

• A) Cash 82,000 Patient Accounts Receivable 11,000
• Operating Revenues - Unrestricted - Patient Service Revenue 93,000
• Contractual Adjustments - Unrestricted 10,000
• Patient Accounts receivable 10,000
• B) Cash 82,000 Patient Accounts Receivable 11,000
• Operating Revenues - Patient Service Revenue, Restricted 93,000
• Bad Debts Expense - Restricted 10,000
• Patient Accounts receivable 10,000
• C) Cash 82,000 Patient Accounts Receivable 11,000
• Operating Revenues - Unrestricted - Patient Service Revenue 93,000
• Operating Revenues-Unrestricted patient Service Revenue 10,000
• Patient Accounts receivable 10,000
• D) Cash 82,000 Patient Accounts Receivable 1,000
• Operating Revenues - Unrestricted - Patient Service Revenue 83,000

Differentiate between generalization and discrimination in classical conditioning.

Comprehend the process of associating neutral stimuli with unconditioned stimuli to elicit conditioned responses.

Analyze real-life examples of conditioned emotional responses.

Identify the effects of classical conditioning in real-world settings, including phobias and preferences.