CMAA Practice Exam 2025 – Complete Guide for Exam Prep

The term that refers to the total amounts owed on a patient account for all credit transactions is debits. In accounting, a debit is an entry on the left side of a ledger account that typically indicates an increase in assets or expenses. When applied to patient accounts, debits reflect charges that the practice has billed to the patient or their insurance for services rendered. This includes various transactions like services, medications, or procedures, which contribute to the total amount the patient owes.

In contrast, adjustments are typically amounts that modify the original charges, such as write-offs or corrections, and do not reflect the total owed. Assets refer to resources owned by the practice, while capital represents the financial resources available to fund the practice and is not directly tied to patient accounts or transactions. Hence, debits are the most accurate term for expressing the total amounts owed on a patient account due to credit transactions.