The Certified Professional Coder (CPC) Certification Is Awarded Through The

question 51

Multiple Choice

The Certified Professional Coder (CPC) certification is awarded through the:

• A) American Academy of Professional Coders.
• B) American Health Information Management Association.
• C) National Center for Competency Testing.
• D) National Healthcareer Association.

---

Definitions:

Accounts Receivable Turnover

Accounts receivable turnover is a financial ratio that measures how many times a company can turn its accounts receivable into cash during a period.

Adjusting Entry

An accounting process used to allocate expenses and revenues between periods according to their occurrence and realization, ensuring that financial statements accurately reflect the financial position of a company at the end of an accounting period.

Financial Statements

Formal records of the financial activities and position of a business, person, or other entity, typically including the balance sheet, income statement, and cash flow statement.

Interest Note

A promissory note that includes terms for interest payments in addition to the principal amount loaned.