ACHE BOG ACTUAL EXAM SCRIPT 2026
SAMPLE TEST 246 QUESTIONS VERIFIED
ANSWERS GRADED A+
⩥ Under generally accepted accounting standards, bad debt are reported
as a/an:
a. deduction from revenue
b. operating expense
c. contractual allowance
d. deduction from gross revenue.
Answer: b. operating expense
⩥ A technique used to shorten the in-house processing time of the
accounts receivable cycle is a:
a. "lock-box" agreement
b. line of credit arrangement
c. minimum balance agreement
d. shorten write-off date.
Answer: a. "lock-box" agreement
⩥ Which of the following best describes a plan for the development of a
facility' physical plant?
,a. a set of completed plans and specifications for all of the changes to be
made to the physical plant
b. a projection of the cash flow for the plant -related projects
c. a listing of the changes, sequence, and cost to meet projected capacity
requirements
a financial feasibility study of funding alternatives for plant
development.
Answer: c. a listing of the changes, sequence, and cost to meet projected
capacity requirements
⩥ In planning to purchase new equipment, a healthcare facility should
always be sure:
a. to speak with all suppliers and ask for presentations by suppliers
b. that the purchase is part of the facility's capital plan
c. to take the lowest bid
d. to take the recommendation of the medical director.
Answer: b. that the purchase is part of the facility's capital plan
⩥ The selection of major item of equipment should be:
a. guided by a selection group composed of the users and maintainers of
that equipment
b. made by the medical director of the department
c. the sole choice of the administrator
d. the decision of the board of directors.
, Answer: a. guided by a selection group composed of the users and
maintainers of that equipment
⩥ An effective plan for equipment maintenance is:
a. ensured by having all replacement parts in stock
b. determine when the equipment is installed and need not be changed
c. based on manufacture's recommendation and facility experience with
the equipment
d. ensured by having a computer based preventive maintenance system.
Answer: c. based on manufacture's recommendation and facility
experience with the equipment
⩥ To access the effectiveness of its maintenance program, a health
facility should:
a. review the cost of the maintenance activities
b. send satisfaction questionnaires to user department
c. monitor an established set of performance measures on a periodic
basis
d. have an outside consultant review the program.
Answer: c. monitor an established set of performance measures on a
periodic basis
⩥ The organization's strategic plan, accreditation and licensing
requirements , and the need to improve functional efficiency may
SAMPLE TEST 246 QUESTIONS VERIFIED
ANSWERS GRADED A+
⩥ Under generally accepted accounting standards, bad debt are reported
as a/an:
a. deduction from revenue
b. operating expense
c. contractual allowance
d. deduction from gross revenue.
Answer: b. operating expense
⩥ A technique used to shorten the in-house processing time of the
accounts receivable cycle is a:
a. "lock-box" agreement
b. line of credit arrangement
c. minimum balance agreement
d. shorten write-off date.
Answer: a. "lock-box" agreement
⩥ Which of the following best describes a plan for the development of a
facility' physical plant?
,a. a set of completed plans and specifications for all of the changes to be
made to the physical plant
b. a projection of the cash flow for the plant -related projects
c. a listing of the changes, sequence, and cost to meet projected capacity
requirements
a financial feasibility study of funding alternatives for plant
development.
Answer: c. a listing of the changes, sequence, and cost to meet projected
capacity requirements
⩥ In planning to purchase new equipment, a healthcare facility should
always be sure:
a. to speak with all suppliers and ask for presentations by suppliers
b. that the purchase is part of the facility's capital plan
c. to take the lowest bid
d. to take the recommendation of the medical director.
Answer: b. that the purchase is part of the facility's capital plan
⩥ The selection of major item of equipment should be:
a. guided by a selection group composed of the users and maintainers of
that equipment
b. made by the medical director of the department
c. the sole choice of the administrator
d. the decision of the board of directors.
, Answer: a. guided by a selection group composed of the users and
maintainers of that equipment
⩥ An effective plan for equipment maintenance is:
a. ensured by having all replacement parts in stock
b. determine when the equipment is installed and need not be changed
c. based on manufacture's recommendation and facility experience with
the equipment
d. ensured by having a computer based preventive maintenance system.
Answer: c. based on manufacture's recommendation and facility
experience with the equipment
⩥ To access the effectiveness of its maintenance program, a health
facility should:
a. review the cost of the maintenance activities
b. send satisfaction questionnaires to user department
c. monitor an established set of performance measures on a periodic
basis
d. have an outside consultant review the program.
Answer: c. monitor an established set of performance measures on a
periodic basis
⩥ The organization's strategic plan, accreditation and licensing
requirements , and the need to improve functional efficiency may
