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Study Guide: CMAA Exam : Certified Medical Administrative Assistant Exam: Guaranteed A+ Guide
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subsidiary journals 
 (Ans- A document where transactions are summarized and later 
recorded in a general ledger. 
 
assets 
(Ans- The properties owned by a business 
 
Equities 
 (Ans- What is left of assets after creditors' liabilities have been subtracted 
 
liabilities 
(Ans- The equity of those to whom money is owed (creditors). 
 
invoice 
(Ans- A document that describes items purchased or services rendered and shows the amount due. 
 
covered entities 
 (Ans- Providers, hospitals, ...
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