Which term refers to an amount recorded on the debit side of a patient's account?

• A. Credit
• B. Posting
• C. Debit
• D. Accounts payable

Answer: (C)

In double-entry bookkeeping, every transaction is recorded on two sides: a debit and a credit. On a patient’s account, the left-hand side is the debit side, and debits typically represent charges or increases in the amount the patient owes (the asset known as accounts receivable). Credits, opposite to debits, reflect payments received or reductions to the balance. Therefore, the amount recorded on the debit side of a patient’s account is called a debit. For example, billing a patient $150 increases the accounts receivable with a debit of $150. A subsequent payment would be recorded as a credit, reducing the balance. The other terms don’t fit this context: a credit is the opposite side, posting is the act of recording entries, and accounts payable is a liability account, not the debit entry on a patient’s account.