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UPDATED PAST QUESTIONS FROM ACHE'S BOARD OF GOVERNORS EXAM QUESTIONS AND ANSWERS VERIFIED AND ALREADY PASSED
Question 1: For the routine service cost center, an
increase in the number of patient days over the budgeted
number of patient days will result in:
1. A higher average cost per patient day.
2. A lower average cost per patient day.
3. An increase in the budgeted fixed costs for the routine
service cost center.
4. No change in the average cost per patient day.
CORRECT ANSWER: 2.
Question 2: Which of the following balance sheet items
would differ between a for-profit and a not-for-profit
healthcare organization?
1. Retained earnings.
2. Plant, property, and equipment.
3. Real estate.
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