Mock National Exam 8 Flashcards

1
Q

Things owed by the facility are called

A

Liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Money invested in a facility is called

A

Capital

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

If the administrator wants to see the journals she wants to see the

A

Original entries

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Making a debit and credit entry is known as the ___ system

A

Double entry

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

The bookkeeper sends the resident a bill for $3000 and makes a debit entry as an increase in capital and would then make a ___ entry to increase revenue

A

Credit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Using the accrual system the purchase of a six month supply of briefs would be made in the

A

General Journal

This is a prepaid expense that is entered in the general journal

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

When errors are made in other journals they can be corrected in the

A

General Journal

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

When debits do not match credits int he general ledger the NHA can assume an error was made in

A

Recording the transactions or posting them from the journals to the ledger

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

GAAP does not require investors to be provided the

A

Chart of accounts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

At month’s end the expenses are deducted from the revenues to determine the

A

Net income or profit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

When the NHA asks for a statement showing the ending balance of the revenue and expense accounts, he wants to see the

A

Income statement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

An asset that can be turned into cash within 12 moths is a

A

Current assest

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Bills from suppliers for food and office supplies are classified as

A

Liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

When the NHA notes there are $200,000 in notes payables in the financial reports she knows these must be paid within

A

12 months

Notes payables must be paid within 12 months

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Funds put into the facility by the owners are calculated in the

A

Net worth

funds invested are not monies generated from sales of services and are not income or profit. This is capital used by the business generate sales and income

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

The NHA ask for the statement of financial position at the beginning of the year, she should want to see the

A

Balance sheet

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

Current assets minus current liabilities +

A

Working capital

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

When the NHA compares the same relationships in financial performance over several years she is doing a

A

Ratio analysis

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

A facility with current assets of $403,898 and current liabilities of $367,000 has a current ratio of

A

1.1

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

Ratios to be useful must be compared to ___ over time

A

Industry averages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

A facility with long term debt of $4,000,000 and a total equity of $3,000,000 has a debt to equity ratio of

A

1.33

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

General liability insurance provides the facility protection against

A

Accidents to visitors

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

The most accurate method to count supplies is

A

Perpetual inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

Using LIFO in a period of inflation would ___ of remaining goods

A

Raise the value

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

The largest controllable cost is

A

Labor

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

Teh purpose of accelerated depreciation is to encourage businesses to

A

Invest in new equipment and buildings

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

Using several different depreciation schedules for an aseset

A

Is acceptable and encouraged by teh IRS

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

___ is not a depreciable asset

A

Land

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

Medical supplies and food costs are

A

Variable costs

Their cost changes with the census

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

Nursing and rehab are

A

Revenue and expense centers

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

An analysis that shows the entire expensive of a service is called

A

Cost finding analysis

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

Because income and expenses vary from month to month it is best to do

A

Forecasted udget

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

Constructing a building, repairing the parking lot, buying major equipment is part of the

A

Capital budget

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

A brand in the form of a symbol, design or distinctive lettering is called a logo or

A

Brand mark

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

Where and NHA reduces or eliminates current services to provide new services or products, this is called

A

Cannibalization

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

A market where no competitors have a competitive pricing edge is called

A

Perfect competition

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

When the NHA asks the business manager to divide the net income after any taxes by the non current liabilities plus owners equity she wants

A

Return on invested capital estimate

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

How do you calculate the average percent of occupancy

A

Divide the number of occupied bed days by the total number of days in the period and then divid by the total number of beds and then multiply by 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

When the NHA ask for a summary of all the debits and credits the accountant would hand her the

A

General ledger

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

How do you calculated the approximate percentage of gross profit

A

Add the fixed expenses and the variable expenses and subtract from the gross income. Divide the differences (net profit) by the gross income

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

How do you calculate a monthly depreciation amount using straight line depreciation

A

Subtract the salvage value form the cost of the equipment and divide by the number of years to be depreciated and then divide the number of moths per year

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

The method to determine the optimum level of supplies to order is called

A

Economic order quntity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
43
Q

Short term securities issued by a corporation or bank are called

A

Commercial paper

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
44
Q

A debt obligation to pay a specific amount on a stated date is called

A

A bond

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
45
Q

When an expense is classified as an asset because it has a benefit for 1 year or more this is called a __ expense

A

Capitalized expense

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
46
Q

Where money is borrowed for an agreed upon purpose between a lender and a borrower, this is called a

A

Promissory note

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
47
Q

Stocks and bonds that can be converted into capital stock at a later date is called

A

Convertible securities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
48
Q

Where a chain buys back its outstanding shares of stock form share holders, this is called a

A

reverse split

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
49
Q

Must provide residents a statement of any funds held in trust to residents

A

Quarterly

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
50
Q

Bonds or assets that can be easily sold are called

A

Cash equivalents

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
51
Q

The instrument that creates a corporation under the laws of a state is called

A

Articles of incorporataion

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
52
Q

Where 3 owners hold all the shares in a company, this is called a

A

Privately held company

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
53
Q

Laws passed by a state are called

A

Statutes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
54
Q

A court of appeal does not have original

A

Jurisdiction

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
55
Q

Statues and regulations are collected in

A

The Code

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
56
Q

An order from a judge permitting a search of a private residence is called a

A

Search warrant

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
57
Q

A ___ exists between private citizens when a legal duty is owed to another, and that duty is reached, resulting in harm or property damage as a result of the actions of the one of the parties

A

Tort

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
58
Q

A written order from a judge to arrest an individual is called a

A

Warrant

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
59
Q

Any performed as your official duties as an employee in a company is called

A

Scope of employment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
60
Q

A specific law that mandates an employer is responsible for work related injuries and lost time for their employees is called

A

The Federal Employer Liability Act

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
61
Q

A concept recognized in civil law that an employer is responsible for the acts of their employees where third parties are inured is called

A

Respondent Superior

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
62
Q

The ___ pays for medical expenses and lost time for work related injuries

A

Workers compensation Act

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
63
Q

The American Health Care Association is the national association that advocates for

A

For profit health care organizations

64
Q

American Association of Home and Services for the Aging is the national association that advocates for

A

Non profit health care organizations

65
Q

The proportion of medicare residents residing in a nursing home is ___ compared to the Medicaid residents residing in the facility

A

Much smaller

66
Q

Bones, muscles and tendons comprise the

A

Musculoskeletal system

67
Q

The system responsible for circulating blood throughout the body is call the

A

Cardiovascular system

68
Q

When the cells begin to deteriorate it is due to the decreased efficiency in the

A

Cardiovascular system

The heart muscle pumps less blood and the organs are slowly damaged by decreased oxygenation

69
Q

A stroke is the results of the damage caused by lack of oxygen to the

A

Brain

70
Q

Blood pressure consistently at or above 160/95

A

hypertensive

71
Q

The left side of the brain controls ___ of the body

A

The right side

72
Q

A decrease in the elasticity of the lung tissue and build up of carbon dioxide is a disease called

A

Emphysema

73
Q

A progressive disease that is characterized by tremor, rigidity, muscle stiffness and bradykinesia is called

A

Parkinson’s disease

74
Q

Difficulty swallowing is called

A

Dysphasia

75
Q

The process in which nutrients are transformed through chemical processes is called

A

metabolism

76
Q

Plasma is a bodily fluid that carries

A

red blood cells

77
Q

A podiatrist is an important aspect of foot care in a nursing home because

A

Diabetics need their toe nails clipped

78
Q

___ requires you to closely monitor blood sugar and glucose in the urine

A

diabetes

79
Q

Decubitus sores once formed___

A

Can become infected

Need to keep the wound clean and dry and prevent contact with urine and feces

80
Q

Chronic renal failure where no more urine is produced is called

A

End stage renal failure

81
Q

In the nursing home person centered administration means focusing on

A

All aspects of resident quality of life

82
Q

Nutrients when combined with oxygen provide the body

A

Energy

83
Q

Peripheral vascular disease refers to circulation problems in the

A

Extremitites

84
Q

When the arteries in the heart become blocked and suffers from lack of oxygen this called

A

Coronary artery disease

85
Q

___ is a respiratory disease caused by a bacterial infection and is highly contagious

A

Tuberculosis

86
Q

___ is a buildup of pressure in the eye because fluids cannot drain normally

A

Glaucoma

87
Q

The digestive system refers to the alimentary tract or the

A

Gastrointestinal tract

88
Q

A naso gastric tube is many times referred to as an NG tube ora as a

A

Stomach tube

89
Q

A hematoma is a

A

Darkened area under the skin containing blood

Hema means blood

90
Q

Individuals over the age of 65 take an average of ___ different drugs

A

7.2

91
Q

Anorexia is

A

loss of appetite

92
Q

A person with depression usually

A

makes little effort to perform simple tasks

93
Q

A sharp burning in the stomach after eating is a symptom of an

A

Ulcer

94
Q

Carbohydrates are broken down by the body to produce

A

Sugars and starches

95
Q

A gastronomy tube gtube may be preferable to a naso gastric tube because of the danger of ___ with an NG tube

A

aspiration

96
Q

A low red blood cell count is a chronic disease called

A

Anemia

97
Q

The immune system mobilized and attacks foreign matter and

A

Antigens

98
Q

Redness surrounding an area of skin is called

A

Inflammation

99
Q

A pressure ulcer can form when

A

The weight of the body exerts unusual pressures on internal soft skin

100
Q

Residents at most risk for pressure ulcers are

  • immobile
  • bed bound
  • chair bound
A

all of the above

101
Q

Where two ends of the bones meet, this is called a

A

Joint

102
Q

Inflammation of the joints is called

A

Arthritis

103
Q

Kidneys regulate the amount of ___ in the body as well as remove waste from the blood

A

Fluids

104
Q

Residents unable to urinate can be

A

Catheterized

105
Q

The change of life in women when they cease to menstruate and produce eggs is called

A

Menopause

106
Q

A male with painful urination and blood in the urine should be checked for

A

Prostatitis

107
Q

Psychotropic drugs affect mainly the

A

Brain

108
Q

In a typical 100 bed SNF, the NHA usually has ___ department heads

A

6 to 7

109
Q

Quality assessment and control infection control, and physical plan t and safety committees and functions are

A

Federal requirements

110
Q

Activities such as assuring quality of care fora ll residents advocating for all residents, and developing and managing the budget are normally associated with the

A

Administration office

111
Q

When attending physicians fail to visit their patients the ___ can substitute for them

A

Medical Director

112
Q

In most 120 bed facilities there is an

A

open physician staffing model

113
Q

The ___ ensures that there is a physician on call at all times

A

Closed physician staffing model

114
Q

Observing medication passes and reporting drugs errors in the responsibility of the

A

Consultant pharmacist

115
Q

With respect to specialized physical rehabilitation in a nursing facility with 10 admissions a month the facility will generally

A

outsource the rehabilitation services

116
Q

Facilities with 30-40 admission a month will

A

Provide rehabilitation service in house

117
Q

In a nursing home implanted ports, mid line catheter, central line catheters and epidural lines are part of

A

Sub acute nursing care

118
Q

The personnel director would have line authority over

A

Only the HR staff

119
Q

In practice most hiring in a nursing facility is done by the

A

Departments heads

120
Q

The process of defining a job in terms of tasks or behaviors required and specifying the qualifications is called

A

Job analysis

121
Q

Information about a job that provides a statement of the job to be done including duties, title and qualifications is called a

A

Job description

122
Q

A coordinated series of work elements such as making a bed is called a

A

Task

123
Q

The authority of government agencies to review hiring data, recruitment sources statistics and hiring statistics is based on the

A

Civil Rights Act

124
Q

A nationwide applicant search is appropriate for a

A

Administrator

125
Q

A nursing aide must be certified within ___ months of employment

A

4 months

126
Q

Present employees, career ladders, job posting and job bidding are good sources to __

A

Fill job vacancies

127
Q

Employees can advance through a company through a

A

Career Ladder

128
Q

___ means to administer as requested

A

PRN

129
Q

Which of the following is correct with regard to the allowable medication error rate

A

Less than 5%

130
Q

A statement under oath is a

A

Affidavit

131
Q

An interview can ask an applicant if they

A

Have ever been convicted of a crime

132
Q

When using a credit report to screen applicants for a job, the employer is not required to

A

Charge the applicant for the credit report

133
Q

To establish a new employees baseline medical condition and to document any preexisting medical conditions for future job related injury claims, it is most important that employers

A

Require a physical exam prior to starting work

134
Q

The first day on the job would not include

A

A job performance review

135
Q

A compilation of facility policies directly related to work condition scan be found in the

A

Employee Handbook

136
Q

If the community or a significant other disapproves of a worker working in a nursing facility because of the perception of poor resident care, then the employee will not have positive feeling working there. This is called

A

Theory Z

137
Q

The assumption that workers naturally dislike work is the

A

Theory X

138
Q

The assumption that workers enjoy working is the __

A

Theory Y

139
Q

The idea that reward follows performance and if performance improves there should be a reward is called the

A

Expectancy theory

140
Q

Incontinence means

A

Involuntary passage of urine and feces

141
Q

An oncologist specializes in

A

Cancer and malignant diseases

142
Q

A worker who is terminated will collect ___ if you cannot prove they were let go for cause

A

Unemployment benefits

143
Q

The required curriculum for a nurse aide training program would not include

A

Diet management

144
Q

Residents most at risk for developing pressure sores are those

A

Who are immobile

145
Q

The emergency generator must automatically switch on within ___ seconds of a loss of electrical power

A

10

146
Q

A person chosen by the parties to a dispute who agree to abide by that individuals decision is called an

A

Arbitrator

147
Q

A document filed with a court requesting the court to take a specific action in a case is called a

A

Motion

148
Q

Saying things that damage another persons reputation is called

A

Slander

149
Q

Making statements in writing that hurts another persons reputation is called

A

Libel

150
Q

A legal term that means that prior court decisions are legal precedent for future court decisions regarding a specific legal issue is called

A

Stare Decisis

151
Q

The legal concept that says that when an employee acts within their scope of employment and causes injury or damage to another, the employer is responsible for the acts of the employee is called

A

Strict liability

152
Q

A verdict from a jury at the direction of a judge is called a

A

Directed verdict

153
Q

The phase of a criminal prosecution where a defendant is first charged is called an

A

Arraignment

154
Q

Damages for proven losses are called ___ damages

A

Actual damages

155
Q

When the charge nurse verbally informs a resident of their bed hold rights prior to transfer to a hospital for acute care the facility

A

Did not meet the requirements of OBRA1987

156
Q

The aging process is generally

A

Highly individualized