Matching terms

Answer	Definition		Terms
DRG	A hospitals listing of the dollar amounts that are to be billed for services	1	Financing mix
GAAP	The set of guidelines that govern the preparation and presentation of financial statements	2	RBRVS
CPT	Standardized system that allows physicians to explain to insurers what services where provided to patients in their office	3	Medicare Part A
	Transactions of a business are recognized in the time period in which they occur not necessarily in the time period in which cash is received or paid	4	Accrued expenses
	Insurance that covers hospital services for the majority of US senior citizens	5	Charge master
MEDICARE PART D	Provides prescription drug coverage for most senior citizens in the US	6	Financial Accounting
	The system used for determining payment rates for physicians under Medicare. It is based on three components including the complexity of the work effort, the practice expense, and malpractice costs.	7	Medicaid
BASIC ACCOUNTING EQUATION	Assets = Liabilities + Equity	8	CPT
	Provides the theories, concepts, and tools needed to help managers make better managerial decisions	9	GAAP
	The measurement in financial ($) terms of the events that reflect the resources, operations, and financing of an organization	10	DRG
		11	Medicare Part D
		12	Basic Accounting Equation
		13	Financial Management
		14	Accumulated Depreciation
		15	Accrual base accounting