會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
Premium Debt Revenue Income statement
After specifying the inclusion criteria of “clinical documentation‚” “documentation errors‚” and “physicians” as well as the exclusion criteria of “nursing‚” the final number of articles included were 15. The articles reviewed clinical documentation process and strategies along with the impact of documentation errors made by physicians. A summary of the articles can be seen below in Table 1. Documentation Errors and Financial Correlations: Zhang et al. (2013)‚ copy and pasting within electronic
Premium Health care Health care provider Medicine
HUMAN ERROR IN AVIATION MOST COMMON ERORS YOSI ASSAF SFTY-345 / MITTEN SWARTZWELDER 12/5/10 Introduction: Since the first aircraft flight made by the Wright brothers in 1903‚ the aviation industry has grown into billions of dollars of annual business throughout the world. By information from the international air transport association (IATA)‚ over 1.6 billion passengers use the world airlines for business and leisure travel each year‚ also 40% of the world trade goods are transported by
Free Human reliability Human factors Error
Near misses and errors in medication administration is a trend that may occur more frequently than perceived‚ mainly due to the fear of reporting. Medication administration errors occur due to a plethora of factors including staffing limitations‚ knowledge of pharmacology‚ miscommunication‚ and the inevitable ’human’ factor (Durham‚ 2015). Nurses may fear the repercussions of reporting or not be clear on what events need to be reported. To improve incident reporting‚ clarification is needed of which
Premium Nursing Patient Health care
This is so I can have an account so eat food‚ potato tomato jump off a cliff. I eat one meal a day. How many words do I need. I am trying to get 500 words. I think it is really dumb that I have to do this. All I want to do is go on youtube on my tablet. Is that so much to ask for? There is too many words needed to be able to look at stuff on this site. Brick squad. I’m a full throttle killer‚ just ask the ben stiller. Can’t think of words‚ this is just a filler. Down in the dumps‚ feelin’ like
Premium Profanity Bar association Cost
miscommunication can occur‚ especially when the listener’s expectations influence what is heard. Ambiguity – The Deadly Error In high-risk situations‚ such as those that can arise during ATC communication‚ the result of ambiguity error can be serious. A number of aviation disasters have been largely attributed to problems in communication. In these accidents‚ visual‚ contextual and other redundant cues
Free Second language English language Language
downloaded by: [University of Hong Kong Libraries] On: 07 April 2012‚ At: 11:51 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House‚ 37-41 Mortimer Street‚ London W1T 3JH‚ UK Reflective Practice: International and Multidisciplinary Perspectives Publication details‚ including instructions for authors and subscription information: http://www.tandfonline.com/loi/crep20 Assessing students’ written work: experience of a student practice
Premium Education Higher education Educational psychology
Reduce Risk for Errors CPOE and EMR have been known to decrease medical errors. EMR help prevent unnecessary orders and diagnostic test. EMR also prevents duplication of the same test and orders. Medication are shown in the electronic medical record which providers have access to. The ability to access a patient’s medications without having to rely on just patient information will lower risk. A patient may not always be certain of a dosage or the exact name of a medication and the electronic medical
Premium Electronic medical record Computer physician order entry Electronic health record
Electronic Medical Records- Reduce Errors and Increase Efficiency with EMR Software Errors in the healthcare industry can literally cost someone his or her life‚ not to mention open the door for an unending mountain of lawsuits. In order to reduce the chances of this happening‚ your healthcare organization must be proactive about increasing efficiency‚ and reducing errors. These are two common problems that plague the healthcare industry. With electronic medical records you can significantly reduce
Premium Medicine Health care Electronic health record
Errors and Compliance in Coding The integrity of the request for payment rests on the accuracy and honesty of the coding and billing within a practice. Incorrect work could simply be an error‚ or it could represent a deliberate effort to obtain fraudulent payment. Medical billers and coders are responsible for ensuring that these errors are limited and promptly fixed. Among the most common causes of errors in coding and billing are truncated coding‚ up-coding or down-coding‚ and using an inappropriate
Premium Health care Source code Medicine