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NURSING HOME ADMINISTRATOR LICENSUREEXAM REVIEW COURSE

National Exam Module 7

MOCK NATIONAL EXAM 4

This is a timed exam. You have exactly 3 hours to complete the exam

Stan Mucinic, LNHA

Mock National Exam 4 of 29

Legal Notices

INDIVIDUALS ENROLLED IN THE “NATIONAL NURSING HOME ADMINISTRATION LICENSING COURSE” ARE PURCHASING THE PROFESSIONAL KNOWLEDGE OF THE INSTRUCTOR TO ASSIST THE STUDENT TO PREPARE FOR THE NATIONAL “NURSING HOME ADMINISTRATOR’S” EXAM.

The course is a 5-week intensive self-study test preparation program designed to provide the student a unique personalized and structured learning environment where progress is monitored by the instructor through email to help students maintain focus and complete scheduled assignments timely. The student and instructor can negotiate additional instruction time and fees if necessary.

THE INSTRUCTOR MAKES NO EXPRESS OR IMPLIED WARRANTY OR REPRESENTATION OF ANY KIND THAT COMPLETION OF THIS OR ANY LICENSURE PREPARATION COURSE OFFERED BY INSTRUCTOR WILL GUARANTEE A PASSING SCORE ON ANY LICENSING EXAM.

An individual’s ultimate success in passing the licensure exam is dependent on an individual’s professional experience, academic preparation, and the time and energy the individual can commit to exam study and preparation.

A student’s work schedule or other commitments may require more time to prepare for an exam than allotted. The student is solely responsible for licensing exam registration/testing and retesting fees.

Contact InformationYou may contact Stan Mucinic by email [email protected] with any questions or after you score each exam.


Mock National Exam 4

1 A facility must serve residents a ________ meal.

1. Nutritious and substantive 2. Low cost and high fiber3. Diabetic neutral

4. Sugar free and fat free

2 Twice a day is abbreviated ____.

1. BID2. TID3. QD4. HS

3 Three times a day is abbreviated ____.

1. BID2. HS3. QD4. TID

4 Both eyes are abbreviated ____.

1. BID2. HS3. QD4. OU

5 Nighttime is abbreviated ____.

1. BID2. HS3. QD

4. OU

6 Once a day is abbreviated ____.

1. QOD2. QOH3. QD4. OU

7 Every other hour is abbreviated ____.

1. QOD2. QOH3. QD

4. OU


8 An individual with capacity to make decisions refuses admission to a nursing facility although family members insist that the facility accept her. Per OBRA 1987, the administrator should ____.

1. Admit the individual despite her desire not to stay in the facility2. Inform the family that you cannot legally admit the individual3. Consult the long term care ombudsman on your legal responsibilities

4. Try to persuade the resident that it is in her best interest to live in the facility

9 A facility may keep _____________in a resident’s medical chart

1. Only the most recent MDS assessment2. The last 2 completed MDS assessments 3. Last 3 completed MDS assessments4. Last 4 completed MDS assessments

10 The best advertisement for a facility is ____.

1. Word of mouth2. Internet3. Media ads4. Facility brochure

11 A worker is entitled to overtime pay of ______ times regular pay if they worked more than ____ hours in a work week.

1. 11/2 32 hours2. 1 ½ 403. 2 484. 2 ½ 40

12 The National Labor Relations Board does not _______:

1. Determine bargaining units2. Conduct union elections3. Investigate unfair labor practices

4. Make court decisions

13 In 1973, the supreme court ruled with respect to collective bargaining that nurses _______.

1. Could be part of one of the two approved bargaining units 2. Were considered management and could not join a union3. Were exempt from overtime4. Had the right to participate in union activities

14 In 1973, nursing home operators agreed to oversight by the_________.

1. National Labor Relations Board2. Equal Employment Opportunity Commission3. OSHA4. EEOA

15 E-Coli bacteria is found in _______

1. Beef2. Chicken 3. Pork4. Fish


16 The American’s with Disabilities Act does not permit an employer to ________.

1. Make reasonable accommodation for individuals with a qualified disability2. Conform to new construction and building modifications to provide handicap access3. Subject applicants to a physical exam prior to hire4. Wait until after hire to ask about the need for special accommodation

17 Nursing home workers are allowed to organize into _______ bargaining units:

1. All professional All non-professional2. Some professional Some non-professional3. Mostly professional Mostly non-professional4. Workers Managers

18 Changes in level up to ¼ inch are _______, changes between ¼ and ½ inch require a ______ and changes in level over ½ inch requires a ____ .

1. Permissible Beveled edge Ramp2. Ignored Curved edge Grade3. Permitted Sharp Edge Ramp4. Required rounded edge Grade

19 Must have ____ of knee clearance under tables, sinks and countertops.

1. 12”2. 15”3. 19”4. 24”

20 The American’s with Disabilities Act does permit an employer to ________.

1. Ask an applicant about any current health problems2. Ask an applicant if they ever filed a worker’s compensation claim3. Ask an applicant if they can perform the requirements of the job4. Require a physical exam prior to hire

21 The Americans with Disabilities Act requires that doorway thresholds rise no more than ________ to accommodate wheelchairs.

1. ¼ inch2. ½ inch3. ¾ inch4. 1 inch

22 Which is not true of the Americans With Disabilities Act?

1. Applicants must be able to perform the essential functions of a job2. Employers cannot discriminate against applicants or employees with AIDS3. Illegal drug users are protected by the ADA4. The Architectural and Transportation Barriers Compliance Board of the Department of Justice

enforces the ADA regulations regarding construction and access requirements

23 Advising patients of risks, benefits and alternatives prior to treatment is called ___.


1. Injunction 3. Advanced directives2. Informed consent 4. Durable power of attorney

24 Which is not true of the Americans With Disabilities Act?

1. Complaints of discrimination under the ADA are made to the EEOC2. Part-time workers are covered by the ADA3. The American National Standards Institute developed the ADA construction standards

4. The ADA protects workers 40 years and older from age discrimination

25 FLSA is the abbreviation for _________________.

1. Family Medical Leave Act2. Fair Labor Standards Act3. Federal Labor Safety Act4. Federal Labor Standards Act

26 FLSA does not ___________

1. Govern overtime and minimum wage2. Govern child labor3. Set minimum hourly wage rate4. Require employers to provide employees 12 weeks of unpaid family leave

27 Under FLSA, minors under 16 years of age ____________.

1. Are not allowed to work2. Only need signed permission of a parent3. Must obtain a temporary work permit from the Department of Labor4. All of the above

28 Under FLSA, a worker cannot accrue more than ____ hours of compensatory time in a single year.

1. 1402. 2403. 3404. 350

29 The __________ prohibits paying male and female workers different pay for work requiring the same skills.

1. Age Discrimination Act2. Equal Pay Act3. Fair Labor Standards Act4. Family Medical Leave Act

30 The ________ enforces the Equal Pay Act

1. EEOC2. Dept of Labor3. ANSI4. Dept of Justice

31 The ________ law protects workers on the basis of gender


1. Civil Rights Act of 19642. Age Discrimination Act3. Americans with Disabilities4. Equal Pay Act

32 The ________ enforces the Equal Pay Act

1. Dept of Labor2. ANSI3. EEOC4. Dept of Justice

33 The _______ protects workers on the basis of religion

1. Age Discrimination Act2. Americans with Disabilities3. Equal Pay Act4. Civil Rights Act of 1964

34 The Civil Rights Act of 1964 is enforced by the _______.

1. ANSI2. NFPA3. EEOC4. OSHA

35 Under the Civil Rights Act of 1964, employers cannot discriminate on the basis of _________.

1. Race, Color, Gender, Religion, National Origin2. Race, Color, Religion, Age, National Origin3. Race, Age, Color, Religion, Gender, Sex4. Race, Sex, Age, Color, Religion, National Origin

36 ___________ provides benefits to workers when their employment is terminated by the employer.

1. Federal Unemployment Tax Act2. Worker’s Compensation Act3. Employee Retirement Income Security Act4. None of the above

37 Under the Consumer Credit Protection Act of 1968, creditors may garnish workers’ wages not more than _____ of disposable income or where disposable income is ___ the federal minimum wage.

1. 10%, 15 times2. 15%, 20 times3. 20%, 25 times4. 25%, 30 times

38 Under FLSA, _________ are not exempt from paid overtime

1. Professionals2. Maintenance workers3. Executives4. Supervisors


39 Terminated workers are entitled to _____ weeks of unemployment benefits.

1. 122. 183. 264. 30

40 The Employee Retirement Income Security Act does not require employers to ___________.

1. Responsibly administer pension plans2. Provide their workers a pension plan3. Adequately fund their pension plans4. Insure pension plans with the Federal Pension Guaranty Corporation

41 The ________ requires employers to verify U.S. citizenship status for all workers

1. Vocational Rehabilitation Act2. Americans with Disabilities Act3. Mental Health Parity Act4. Immigration Reform Act

42 The ___________ prohibits gender based discrimination in rates of pay

1. Ethics in Patient Referrals Act2. Newborn and Mothers Protection Act3. Equal Pay Act4. Civil Rights Act of 1964

43 S.I.T. is an abbreviation for ______.

1. State Income Tax2. Federal Income Tax3. Social Security Tax4. Unemployment Tax

44 The Age Discrimination in Employment Law does not _____________

1. Apply to employers with 20+ workers2. Protect workers 40+ years old3. Prohibit an employer from changing a job description if it will negatively impact a worker due to age4. Allow employers to force older employees to retire based on age

45 The Age Discrimination in Employment Act applies to employers with ____+ employees and workers ____ years and over.

1. 10 652. 20 403. 30 624. 40 40

46 The Age Discrimination in Employment Act is enforced by the _______.

1. EEOC2. EEOA3. ANSI4. NFPA


47 A worker injured on the job would receive hospitalization, medical costs and lost wages under ________________

1. Workers Unemployment2. Respondent Superior3. Workers Compensation4. FICA

48 FMLA stands for ________.

1. Federal Medical Liability Act2. Family Medical Leave Act3. Federal Malpractice Liability Act4. Federal Medical Licensing Agency

49 The Family Medical Leave Act covers employers with ___ or more employees and allows employees ___ weeks of unpaid leave.

1. 20 122. 35 363. 50 124. 100 52

50 Employees are not entitled to Family Medical Leave due to _________________.

1. Pregnancy2. Childbirth3. Serious illness of family members4. Divorce

51 Employees are eligible for leave under FMLA if they worked ___months or ___ hours prior to the request for leave.

1. 6 8002. 12 12503. 16 15004. 24 1800

52 Under the FMLA an employee is not ____________

1. Entitled to paid leave 2. Entitled to paid insurance benefits while on FMLA leave3. Entitled to take modified leave and schedule blocks of time (i.e., work half days or take time during

week to visit doctor, etc.)4. Entitled to return to their former position

53 Under the FMLA an employee is ____________

1. Not required to repay insurance premiums if they do not return to work at the end of their leave2. Not required to use up accrued vacation and sick leave before taking unpaid leave3. Not entitled to take leave to care for an ill parent4. Not entitled to FMLA for a divorce

54 The Family Medical Leave Act allows employees ______ weeks of unpaid leave each year.


1. 62. 123. 184. 24

55 The _____________ protects workers from being terminated or forced to retire based on age.

1. Civil Rights Act of 19642. Equal Pay Act3. Older Americans Act4. Age Discrimination in Employment Act

56 The Age in Discrimination in Employment Act protects workers ___ years and older.

1. 352. 403. 554. 62

57 The _______ requires an employer to advise a job applicant if a consumer credit report will be used.

1. Fair Credit Act of 19912. Equal Pay Act3. Older Americans Act4. Age Discrimination in Employment

58 The _______ is a federal tax deducted from worker paychecks to fund social security benefits.

1. Employment Compensation Tax2. Workers Compensation Tax3. Federal Income Tax4. Federal Income Contributions Act Tax (FICA)

59 The _______ is a federal tax to fund general revenues of the federal government.

1. Employment Compensation Tax2. Workers Compensation Tax3. Federal Income Tax4. Federal Income Contributions Act Tax

60 The _______ funds the Social Security Retirement Fund.

1. FICA2. FIT3. SIT4. SSA

61 The ________ pays workers injured on the job and unable to work for an extended period of time.

1. State Disability Insurance2. State Income Tax3. Workers Compensation4. State Unemployment


62 The _______is used to verify a worker’s citizenship status.

1. W22. W-43. I-94. Form 941

63 The _____ is used to determine a worker’s tax status and personal exemptions.

1. W 22. W-43. I-94. Form 941

64 The ______is an annual statement of employee earnings.

1. W-22. W-43. I-94. Form 941

65 FUTA stands for ________.

1. Federal Universal Tax Act2. Federal Unemployment Tax Act3. Federal Universal Transfer Act4. Federal Uninsured Transporter Act

66 Under the Clinical Laboratory Improvement Act (CLIA), nursing homes that use glucometers to check patient blood sugar levels to draw urine or blood for testing, must obtain a ____ from the ____ to do limited laboratory testing in a facility.

1. Certificate of Need Dept of Health and Human Services2. Certificate of Waiver Food and Drug Administration 3. Bio-waste Disposal Certificate Dept of Environmental Regulation4. Occupational certificate Dept of Professional and Bus, Regulation

67 The State Unemployment Compensation program is funded through the _____.

1. Federal Workers Compensation Tax Act2. Federal Income Security Act 3. Federal Unemployment Tax Act4. Centers for Medicare and Medicaid Services

68 The approximate occupancy rate for a facility with 180 beds and an average of 172 occupied beds?

1. 93.0 3. 95.52. 94.1 4. 96.0

69 The ______ prohibits financial alliances between nursing homes.


1. Stark Law2. Hatch Act3. Robinson Patman Act4. Wagner Act

70 The Equal Employment Opportunity Act does not _________.

1. Determine the guilt of employers violating the Civil Rights Act2. Expand the Civil Rights Act of 1972 to apply to employers with 50 or more employees3. Expand the Civil Rights Act of 1964 to apply to local and state government employers4. Require complaints of discrimination be filed with the Equal Employment Opportunity Commission

71 A complaint for violations of the EEOA is filed with the ________.

1. Department of Justice2. EEOC3. National Labor Relations Board4. Department of Labor

72 Under the EEOA, employers must avoid ______ in selecting and hiring employees.

1. Disparate treatment2. Adverse impact3. Disparate impact4. Both 1 and 3

73 _______________ makes employers responsible for injuries to their employees during the course of their employment

1. Respondent superior2. Federal Employer’s Liability Act3. Civil Rights Act of 19644. Equal Employment Opportunity Acct

74 The Older American’s Act does not ____________

1. Require the creation of a Long Term Care Ombudsman2. Require the Area Agency on Aging to administer the Older Americans Act3. Provide benefits to Individuals 55 and older 4. Pay for housekeeping, meals, transportation and activities

75 The _______ requires Medicare and Medicaid certified facilities to advise patients of advanced directives.

1. Patient Self Determination Act (1990)2. Taft Hartley Act3. Kerr Mills Act4. Older Americans Act

76 According to the PSDA, a facility must place _______________in the patient medical chart


1. A copy of any executed advanced directives2. The resident’s financial form3. The admission’s contract4. The resident’s bill of rights

77 Which is true?

1. A facility is not required to honor an advanced directive2. A facility must advise residents of their right to form an advanced directive within 7 days of admission3. A facility is not required to have policies and procedures regarding advanced directives4. A facility cannot condition admission on a resident executing an advanced directive

78 The ______ is responsible for the life safety code.

1. ANSI2. EEOC3. NFPA4. OSHA

79 To establish a union in a nursing home, the union must get ___ of the vote of all employees in a nursing home.

1. 50%2. 50% plus 13. 75%4. 90%

80 A 1994 U.S. Supreme Court ruling changed the status of nurses by ______.

1. Classifying nurses as supervisory staff and part of management and not protected by the Taft Hartley Act2. Affirming the right of nurses to organize a union3. Designating nurses and a separate bargaining unit4. Requiring management to bargain collectively with nurses

81 The main reason nursing home employees organize a union is _______.

1. Low wages2. Long hours3. Dislike of the work4. A breakdown in communication between management and workers

82 The ______ is the largest union in the United States

1. United Food and Commercial Workers2. AFL-CIO3. SEIU4. AFSCME

83 The _____ represents most workers in the nursing home industry.


1. United Food and Commercial Workers2. AFL-CIO3. SEIU4. AFSCME

84 SEIU stands for ______________.

1. State Employees International Union 2. Service Employees International Union3. South Eastern International Union4. State Employees Industrial Union

85 The _______ is used to plan and control facility operations and results.

1. Mission statement2. Budget3. Bylaws1. Resident care plans

86 The “CIO” merged with the _______.

1. American Federation of Labor2. Associated Federation of Laborers3. Amalgamated Federation of Labor4. None of the above

87 The ________ has ultimate responsibility for resident care in a facility.

1. Long term care ombudsman2. Business manager3. Governing body4. Administrator

88 The set of records that lists each monetary transaction by date is called the ____.

1. Books 3. Balance Sheet2. Financial statements 4. Profit and loss statement

89 Recording all revenues and expenses is called the ____.

1. Bookkeeping process 3. Journaling process 2. Accounting process 4. Posting process

90 The _______ summarizes data from the journals, the general journal and the general ledger.

1. Budget 3. Contra Account2. Financial statements 4. Fund account

91 Maintaining the books and preparing financial statements is called______.


1. Bookkeeping 3. Journaling 2. Accounting 4. Posting

92 The ______ mandates how financial records must be maintained

1. Payroll system 3. Budget 2. Accounting System 4. Financial controls

93 Which is not true of a depreciable or capital asset?

1. It is tangible2. It has value of $500 or more3. It has a useful life of more than one year4. It is intangible

\

94 The book of original entries of financial transactions listed in chronological order is/are called the ____.

1. Journals 3. Financial statements 2. Balance sheet 4. Profit and loss statement

95 The ______ prepares the financial statements

1. Administrator 3. Bookkeeper 2. Accountant 4. Business Office Manager

96 The ______ must be audited by a certified public accountant each year.

1. Ledger2. Journal3. Financial statements4. Chart of accounts

97 The ________ records financial transactions in the journals and the general ledger.

1. Administrator 3. Bookkeeper 2. Accountant 4. Certified Public Accountant

98 When total costs equal total revenues this is called _______.

1. Contra account2. General ledger3. General journal4. Break even point

99 The basis for developing a realistic budget is ________.


1. The Administrator’s goals2. The governing body’s income expectations3. Wish lists submitted by department heads4. Past financial performance

100 A list of every account in the facility is called the ________

1. Chart of accounts2. General ledger3. General journal4. Trial Balance

101 Money paid to vendors and suppliers for goods and services is called______

1. An expense2. Revenue3. Income4. An Invoice

102 The first place financial transactions are recorded in date order is/are the _______. 1. General ledger 3. Chart of accounts 2. Journals 4. Income statement

103 _________ is used to record non-recurring (one-time) entries

1. General Journal2. Billings Journal3. Cash disbursements4. Chart of Accounts

104 The ________ is used to record transactions that do not fit into any other journal

1. General journal 2. Chart of accounts3. General ledger4. Statement of changes

105 The journals are closed each month when debits equal credits in the _____ or balance or zero out. This known as the trial balance.

1. General journal 2. Trial balance3. General ledger4. None of the above

106 When the debits and credits zero out, the accountant prepares the _______.


1. Balance Sheet2. Chart of Accounts3. Profit and Loss Statement4. General Ledger

107 Receipts, bank statements, invoices and bills are called ______.

1 Source documents 3. Credits2. Debits 4. Original documents

108 The ____ summarizes all debits and credits.

1. General journal 2. Chart of accounts3. General ledger4. Balance Sheet

109 Accountants prepare the financial statements when the _______.

1. The administrator instructs the bookkeeper to do so2. A certified public accountant audits the journal entries and tells the accountant to do so3. The “Books” balance4. The balance sheet is prepared

110 If the trial balance shows that debits and credits in the journals do not balance out, that indicates there was an error in ___________.

1. Arranging the accounts in the ledger2. Recording the transactions3. Preparing the financials4. Closing the books

111 The summary of financial well being is called the ____.

1. Journal2. Ledger3. Balance sheet4. Notes to financial condition

112 If the administrator wants to see the facility’s net worth, he/she would look at the ____.

1. Income statement2. Profit and loss statement3. Balance sheet4. Ledger

113 Balance sheets are not _______________


1. Prepared from the general ledger2. A summary of the assets, liabilities and capital accounts3. A financial statement4. Prepared by the bookkeeper

114 The accounting equation is _________.

1. Assets = liabilities + capital2. Assets = revenues + expenses3. Assets = revenues + assets4. All of the above

115 If the administrator wants to know if the facility made money, he/she would look at the _________.

1. Balance sheet2. Profit and loss statement3. Income statement4. Both 2 and 3

116 Assets are listed on the ___ side of the balance sheet.

1. Left side 4. Debit side2. Right side3. Revenue side

117 A thing that is owned by the facility that will or can be converted to cash within 12 months is called a _________.

1. Current asset2. Non-current asset3. Current liability4. Short-term debt

118 Prepaid insurance is categorized as_________.

1. An asset2. A liability3. Short term debt4. Contingent liability

119 If the administrator wants to know the amount of working capital on hand, he/she would look at the __________.

1. Balance sheet 3. General ledger2. Income statement 4. Profit and loss statement

120 A thing that is owned by the facility that will not be converted to cash within 12 months is called a(n) __________.

1. Current asset2. Non-current asset3. Current liability4. Short-term debt


121 One-time costs of acquiring an asset (purchase price, taxes, shipping, delivery) are called _________.

1. Support costs 3. Historic costs 2. Opportunity costs 4. Capital costs

122 An expense associated with the use of an asset is called ________.

1. Depreciation 3. Opportunity costs2. Overhead costs 4. Salvage costs

123 An obligation of a facility to pay others is called a(n)___________.

1. Asset 3. Surety2. Liability 4. Equity

124 Obligations that must be paid within 12 months are called_______.

1. Current assets 3. Current depreciation2. Non-current Liabilities 4. Current liabilities

125 Obligations not paid within 12 months are called ________.

1. Current assets 3. Short term debt2. Non-current liabilities 4 Stocks

126 The amount on the balance sheet representing ownership would not include _______.

1. Equity 3. Net worth2. Owner’s equity 4. Revenue

127 Capital would not include ________.

1. Owner’s equity 3. Net worth2. Ownership equity 4. Gross income

128 To determine if revenues are sufficient to cover expenses, you would review the ____________.

1. Balance sheet 3. Pro forma statements2. Profit/Loss statements 4. Capital account

129 Operating revenues prior to deductions are called ________.

1. Net operating revenues2. Gross operating revenues3. Gross income4. Net present value

130 Working capital is calculated by deducting ____ from ____.

1. Current assets, current liabilities2. Non-current assets, current liabilities3. Current capital, non-current liabilities4. Operating revenue, non operating revenue


131 To calculate the value of an investor’s investment in a business, you need to look at the ______.

1. Balance sheet 3. Income statement2. Profit/Loss statement 4. None of the above

132 Under generally accepted accounting principles, investors are not required to be provided a copy of the _____.

1. Notes to Financial statements2. Statement of changes in financial condition3. Trial balance4. Profit and loss statement

133 The _______ is provided to shareholders and reports revenues by source and the expenses by functional category for the year

1. Statement of revenues and expenses2. Statement of cash flows3. Statement of changes to fund balance4. Notes to financial statements

134 An asset purchased for use rather than resale (land, buildings, equipment) is called a(n) ____________.

1. Capital asset2. Historic cost3. Opportunistic cost4. Intangible asset

135 Working capital (funds the facility has available to use) is calculated by ______:

1. Subtracting current assets from current liabilities2. Adding assets to liabilities3. Dividing current assets from current liabilities4. Subtracting investor capital from expenses

136 An asset to debt ratio of 1.0 or above indicates a facility _______.

1. Can meet its obligations2. Cannot meet its obligations3. Needs to borrow or raise more money to pay its bills4. Has serious cash flow problems

137 A facility with a asset to debt ratio of .93 indicates the facility____.

1. Has sufficient cash to meet its needs2. Has cash flow problems3. Has increased investor equity4. Exceeds the industry standard


138 Acid Test Ratio is used to calculate funds available in a few days to pay current liabilities and is expressed as ________.

1. Cash and current receivables divided by current liabilities2. Cash and non-current assets divided by current liabilities3. Equity and non-current assets divided by non-current liabilities4. Current liabilities divided by gross income

139 Which is not true of the cash basis of accounting?

1. Only 1% of facilities use this system2. Transactions are recorded when cash actually changes hands3. Transactions are recorded when cash is actually disbursed or received.4. Cash accounting system can account for depreciation

140 The ________ records a transaction when funds are actually received or paid out

1. Accrual accounting system2. Cash accounting system3. Prospective payment4. Retrospective payment system

141 Which is not true of the accrual basis of accounting?

1. 99% of facilities use the accrual accounting system2. Medicare and Medicaid do not require use of the accrual method3. Transactions are recorded when cash is earned and expenses are incurred (date of the invoice)4. The accrual method matches revenues and expenses when they occur

142 The costs of acquiring an asset spread out over the useful life of an asset are called ___________.

1. Opportunity costs 3. Amortization2. Depreciation 4. Historic Costs

143 The number of years an asset can be used by a facility is called ________.

1. Accelerated depreciation 3. Amortization2. Useful life 4. Salvage value

144 The value at the end of an asset’s useful life is called ________.

1. Accelerated depreciation 3. Amortization2. Straight-line depreciation 4. Salvage value

145 The historic cost of a depreciable asset that is spread out evenly over its useful life is called _______.


146 The cost of an asset minus its current value (less depreciation) is called _____.

1. Book value 3. Value analysis2. Par value 4. Straight-line depreciation

147 When most of the depreciation expense is taken in the first years, it is called ____.



148 Under the straight-line depreciation method, the yearly depreciation expense for a $20,000 truck with a useful life of 5 years would be:

1. $20,0002. $4,0003. $6,0004. $10,000

149 A cost with both a fixed and variable cost component is called _______.

1. Fixed cost2. Variable cost3. Semi-variable cost4. Opportunity cost+

150 The ___________includes both a revenue budget and an expense budget

1. The capital budget2. The financial budget3. The income budget4. The operating budget

151

152

An administrator would refer to ___________ to determine if revenues were sufficient to cover expenses

1. Profit/loss statement 3. Balance sheet2. Income statement 4. Both 1 and 2

Operating revenues are monies received for services directly related to ______.

1. Resident/patient care2. Meals in dining room3. Beauty salon charges4. Telephone rental

153 A budget that projects purchase of assets of $500 or more and will be held for at least 1 year is called the ________.

1. Revenue Budget2. Expense Budget3. Capital Budget4. Profit and loss statement

154 An administrator would refer to the ______ to determine if revenues were sufficient to cover expenses

1. Profit/loss statement 3. Balance sheet2. Income statement 4. Both 1 and 2

155 The system of entering both a debit and a credit is called the _____..

1. Cash basis of accounting2. Double Entry system3. Accrual basis of accounting4. Deferred basis of accounting


156 Gross pay is calculated by ________.

1. Subtracting deductions from gross pay2. Multiplying hours worked by the hourly rate3. Dividing hours worked from the hourly rate4. Adding hours worked to the hourly rate

157 Net pay is calculated by _______.

1. Subtracting deductions from gross pay2. Multiplying the hours worked by the hourly rate3. Dividing the hours worked from the hourly rate4. Adding hours worked to the hourly rate

158 The practice of performing an initial inventory and then monitoring supply levels monthly is called __________.

1. Perpetual inventory2. Periodic inventory3. Cycle counting4. Just in time Inventory

159 An annual physical inventory is called ________.


160 Keeping inventory in vendor warehouses and getting needed supplies delivered just in time is called _________.


161 _______________ assumes the supplies stored the longest will be used first, thereby raising the value of the remaining inventory

1. First in – First out2. Last in – First out3. Current assets4. Non current assets

162 Which is not true about inventory controls?

1. The main purpose of inventory control is to discourage waste and pilfering2. Should store supplies in locked store room with controlled access is key to inventory control3. Inventory should be safely stored in a locked storeroom within 72 hours of receipt from the

vendor4. Supplies should be distributed to different parts of a facility to provide staff ready access to

needed supplies


163 Inventory control is not ______________

1. Used to prevent loss and theft2. Used to monitor and record the supplies used by each department3. Used to keep supplies at optimal levels and avoid costly overstocking4. Used to keep supplies are over stocked

164 What is not the proper way to receive goods from a vendor?

1. Compare shipping manifest to purchase order and ensure everything ordered was delivered2. Request a refund for any damaged or missing items3. Save shipping manifest and purchase order and match them with final invoice from vendor4. Keep all invoices for all vendors in one master file

165 An employee with an hourly rate of $8 works 48 hours in a 40 hour week. What is the worker’s gross salary per the Fair Labor Standards Act?

1. $384 3. $416 2. $400 4. $430


ANSWER KEY - Mock Exam 4Quest # Answer Explanation

1 12 13 44 45 26 37 28 29 1

10 111 212 413 214 115 116 317 118 119 320 321 222 323 224 4 This is the Age in Discrimination Act25 226 4 This is the Family Medical Leave Act27 328 229 230 131 132 333 434 335 136 137 438 239 340 241 442 343 144 445 246 1


Quest # Answer Explanation

47 3 48 2 49 3 50 4 51 2

52 1 53 4

54 255 456 257 158 459 360 161 362 363 264 165 266 267 368 369 370 171 272 273 274 3 60 or older75 176 177 478 379 280 181 482 283 384 285 286 187 388 189 190 291 292 293 4 Must be tangible94 195 2



96 397 398 499 4

100 1101 1102 2103 1104 1

105 3106 3107 1108 3109 3110 2111 3112 3113 4 The accountant114 1115 4116 1117 1118 1119 1120 2121 3122 1123 2124 4125 2126 4127 4128 2129 2130 1131 1132 3133 1134 1135 1136 1137 2138 1139 4140 2141 2



142 2143 2144 4145 2146 1147 1148 2149 3150 4151 4152 1153 3154 4155 2156 2157 1158 1159 2160 4161 1162 3163 4164 4 Must have a separate file for each vendor165 3


Answer Sheet – Mock National Exam 4

36 73 110 1471 37 74 111 1482 38 75 112 1493 39 76 113 1504 40 77 114 1515 41 78 115 1526 42 79 116 1537 43 80 117 1548 44 81 118 1559 45 82 119 156

10 46 83 120 15711 47 84 121 15812 48 85 122 15913 49 86 123 16014 50 87 124 16115 51 88 125 16216 52 89 126 16317 53 90 127 16418 54 91 128 16519 55 92 12920 56 93 13021 57 94 13122 58 95 13223 59 96 13324 60 97 13425 61 98 13526 62 99 13627 63 100 13728 64 101 13829 65 102 13930 66 103 14031 67 104 14132 68 105 14233 69 106 14334 70 107 14435 71 108 145

72 109 146


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