Office Procedures

Front 1

accounts payable

Back 1

expenses and disbursements paid out from a business

Front 2

active files

Back 2

files of patients who have been seen within the past 2 to 3 years

Front 3

audit trail

Back 3

method of tracking the accuracy and completeness of bookkeeping records

Front 4

buffer time

Back 4

time reserved on the schedule for emergency patients

Front 5

carrier

Back 5

insurance company that pays the claims and collects premiums

Front 6

chronologic files

Back 6

filing system that divides materials into months

Front 7

coordination of benefits (COB)

Back 7

coordinating insurance coverage between two insurance carriers

Front 8

cross-reference file

Back 8

a file in which an item is listed in alphabetical order by name and its document number is provided

Front 9

current dental terminology (CDT)

Back 9

publication that lists the procedure codes assigned to dental services for the processing of dental insurance

Front 10

customary fee

Back 10

a fee that is within the range of the usual fee charged for service

Front 11

daily schedule

Back 11

printed schedule that is copied and placed throughout the office for viewing by staff only

Front 12

deposit slip

Back 12

an itemized memorandum of funds to be deposited into the bank

Front 13

disbursements

Back 13

payments on any outstanding accounts payable

Front 14

downtime

Back 14

waiting period between patient procedures

Front 15

expenses

Back 15

overhead costs of a business that must be paid to keep operating

Front 16

file guides

Back 16

an insert placed between files that display the letters or numbers of the patient records that follow it

Front 17

fixed overhead

Back 17

business expenses that are ongoing

Front 18

gross income

Back 18

total of all professional income received

Front 19

inactive files

Back 19

files of patients that have not been seen over the past three years

Front 20

invoice

Back 20

itemized list of goods that specifies the prices and terms of sale

Front 21

ledger

Back 21

financial statement that documents all account transactions

Front 22

net income

Back 22

gross income less expenses

Front 23

packing slip

Back 23

itemized list of shipped goods

Front 24

patient of record

Back 24

individual who has been examined and diagnosed by the dentist and for whom treatment has been planned

Front 25

payee

Back 25

person or business named on the check as the recipient of the amount shown

Front 26

pegboard system

Back 26

manual bookkeeping system

Front 27

petty cash

Back 27

limited amount of cash that is kept on hand for small daily expenses

Front 28

provider

Back 28

dentist who provides treatment to the patient

Front 29

purchase order

Back 29

form that authorizes the purchase of products from a supplier

Front 30

rate of use

Back 30

quantity of a product that is used within a given time

Front 31

reasonable fee

Back 31

fee that is considered justified for an extensive or complex treatment

Front 32

requisition

Back 32

formal request for supplies

Front 33

responsible party

Back 33

person who has agreed to pay for services or for an account

Front 34

statement

Back 34

summary of all charges, payments, credits, and debits for the month

Front 35

transaction

Back 35

any charge, payment or adjustment made to a financial account

Front 36

units of time

Back 36

time increments used in planning appointments

Front 37

usual fee

Back 37

fee that the dentist charges for a specific service

Front 38

variable overhead

Back 38

business expenses that change depending on the types of services needed

Front 39

walkout statement

Back 39

written indication of any balance due on an account, given to patient as they leave the practice at the end of the appointment