Certified Medical Assistant Practice Exam

Which of the following is an example of an accounts receivable?

1. Salary payments to employees

2. Cost of medical supplies

3. Gifts received from patients

4. Charges for a patient's office visit

The correct answer is: Charges for a patient's office visit

An accounts receivable refers to money that is owed to a company by its customers or clients for goods or services that have been delivered but not yet paid for. In this scenario, charges for a patient's office visit would fall under this category as the patient has received the service but has not yet paid for it. This is different from salary payments to employees, which are expenses for the company, and cost of medical supplies or gifts received from patients, which are also expenses but not necessarily owed by anyone. While these expenses may contribute to the company's revenue, they do not fall under the definition of accounts receivable.