Which of the Following Topics Must Be Addressed When Giving

question 26

Multiple Choice

Which of the following topics must be addressed when giving a presentation to physicians on the benefits of the electronic medical record (EMR) ?

• A)Easier access to previous documented encounters
• B)Facilitation of clinical pathways
• C)Chart access speed
• D)Trends and graphics are not available on demand
• E)Reduced liabilities through accurate documentation

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Definitions:

Contingent Liability

(a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or (b) a present obligation that arises from past events but is not recognised because: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) the amount of the obligation cannot be measured with sufficient reliability.

Business Combination Valuation

The process of estimating the value of different companies coming together through acquisitions or mergers.

Pre-acquisition Entries

Pre-acquisition entries are journal entries made to account for the assets, liabilities, and any non-controlling interest of a company acquired in a business combination at the acquisition date.

Consolidated Cash Account

A single cash account that combines the cash balances of a parent company and its subsidiaries to reflect total available cash.