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NAB RCAL Exam Study Guide Exam Latest 2026/2027 Updated Verified
Questions and Solutions A+ Pass
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Breakeven Point? total cost = total revenue
Working capital ratio current assets / current liabilities
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, 6/1/26, 2:26 NAB RCAL Exam Study Guide Exam Latest 2026/2027 Updated Verified Questions and Solutions A+ Pass Guaranteed
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Acid-test (quick) ratio (cash + AR + short-term investments) / current liabilities
debt to assets ratio total liabilities/total assets
FTE (full time equivalent) total number of hours per employee in a week / 40 (i.e.
12+14+40+30 div. by 40)
Profit margin NOI/Tot. Revenue. Defined as "income to sales. 2 types, gross
prof margin and net prof margin)
Net Operating Income (NOI) Total (gross) Revenue - operating expenses
Occupancy rate (# of resident days/facility beds) x 365
HCS Hazard Communication Standard. OSHA standard requiring
employers to inform workers of potentially hazardous
chemicals.
Balance sheet formula Assets = Liabilities + Shareholders Equity
EBITDA Earnings before interest, taxes, depreciation, and amortization
Amortization the reduction of a loan balance through payments made over
a period of time
revenue cycle management resident needs->service planning->staffing->billing/collections->
FICA SS Tax and Medicare Tax 6.2% and 1.45%
4 elements of a valid contract agreement, consideration, contractual capacity, legality (in
writing) "ACCL"
Liability insurance usually covers.. Bodily injury and property damage
Lock out tag out For all electrical equipment
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