A Private Not-For-Profit Entity Estimated Its Allowance for Contractual Adjustment

question 25

Multiple Choice

A private not-for-profit entity estimated its Allowance for Contractual Adjustment.During the next year,the hospital found that the actual total of contractual adjustments applied to receivables on hand at the end of the previous year was $5,000 higher than the estimate.How should the difference be reported?

• A) The hospital should make a prior period adjustment to retained earnings for $5,000.
• B) The hospital should reduce current period net patient service revenues for the $5,000.
• C) The hospital should record a current period expense for the $5,000.
• D) The hospital should record a "cumulative effect of a change in accounting principle" for the $5,000.

Describe the microscopy findings of urine in urinary tract infections and understand the primary functions of the kidneys.

Understand patient education and safety considerations for diagnostic imaging with a focus on CT scans.

Recognize patient difficulties with voiding in specific settings and select appropriate nursing interventions.

Identify indications for specialized urinary catheters and their insertion.

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Definitions:

Adaptive Response

The ability of an organism or organization to modify or change its behavior or processes in response to changes in its environment.

Psychological Demands

The cognitive and emotional requirements or stressors associated with a job role.

Exhaustion

A state of extreme physical or mental fatigue, often resulting from stress or overwork.

Type A Personality

The Type A personality is characterized by being highly competitive and highly focused on work with few interests outside of work.