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Exam (elaborations)

NAB RCAL Exam 100% Correct!!

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  • Course
  • NAB RCAL
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  • NAB RCAL

Breakeven Point? - ANSWERStotal cost = total revenue Working capital ratio - ANSWERScurrent assets / current liabilities Acid-test (quick) ratio - ANSWERS(cash + AR + short-term investments) / current liabilities debt to assets ratio - ANSWERStotal liabilities/total assets FTE (full tim...

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  • November 5, 2024
  • 10
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
  • NAB RCAL
  • NAB RCAL
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papersmaster01
NAB RCAL Exam 100% Correct!!

Breakeven Point? - ANSWERStotal cost = total revenue



Working capital ratio - ANSWERScurrent assets / current liabilities



Acid-test (quick) ratio - ANSWERS(cash + AR + short-term investments) / current liabilities



debt to assets ratio - ANSWERStotal liabilities/total assets



FTE (full time equivalent) - ANSWERStotal number of hours per employee in a week / 40 (i.e.
12+14+40+30 div. by 40)



Profit margin - ANSWERSNOI/Tot. Revenue. Defined as "income to sales. 2 types, gross prof margin and
net prof margin)



Net Operating Income (NOI) - ANSWERSTotal (gross) Revenue - operating expenses



Occupancy rate - ANSWERS(# of resident days/facility beds) x 365



HCS - ANSWERSHazard Communication Standard. OSHA standard requiring employers to inform workers
of potentially hazardous chemicals.



Balance sheet formula - ANSWERSAssets = Liabilities + Shareholders Equity



EBITDA - ANSWERSEarnings before interest, taxes, depreciation, and amortization



Amortization - ANSWERSthe reduction of a loan balance through payments made over a period of time

, revenue cycle management - ANSWERSresident needs->service planning->staffing->billing/collections->



FICA SS Tax and Medicare Tax - ANSWERS6.2% and 1.45%



4 elements of a valid contract - ANSWERSagreement, consideration, contractual capacity, legality (in
writing) "ACCL"



Liability insurance usually covers.. - ANSWERSBodily injury and property damage



Lock out tag out - ANSWERSFor all electrical equipment



safe electrical practices - ANSWERSNational Electrical Code or NEC



Extinguisher class K - ANSWERSCommercial cooking equipment (cooking oil, animal fats)



PASS (Fire Safety) - ANSWERSP - Pull the pin.



A - Aim at the base of the fire, not at the flames.



S - Squeeze the lever.



S - Sweep the nozzle from side to side.



R.A.C.E. (Fire safety) - ANSWERSrescue, alarm, contain, extinguish



Accrual Basis Accounting - ANSWERSreporting income when it is earned and expenses when they are
incurred



Cash Basis Accounting - ANSWERSReporting income when the cash is received and expenses when the
cash is paid.

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