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Medical Terminology and Concepts, Exams of Nursing

A wide range of medical terminology and concepts, including insurance-related terms, anatomical positions and regions, injection types, vitamin classifications, psychological development stages, and various medical abbreviations and symbols. It provides a comprehensive overview of fundamental medical knowledge that would be valuable for students pursuing healthcare-related fields. The detailed explanations and clear organization make this document an excellent resource for studying medical terminology, understanding medical procedures and concepts, and preparing for exams or assignments in courses such as anatomy, physiology, medical coding, or healthcare administration.

Typology: Exams

2023/2024

Available from 10/16/2024

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Advance Beneficiary Notice (ABN) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A form provided to the patient when the provider believes Medicare will probably not pay for services received Allowed Amount ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : The maximum amount a third-party payer will pay for a particular procedure or service Copayment ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a small fixed fee paid by the patient at the time of an office visit Coinsurance ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a provision under which both the insured and the insurer share the covered losses, typically 80: deductible ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : specific amount of money a patient must pay out of pocket before the insurance carrier begins paying

Explanation of Benefits ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a form created by the insurance company to explain what charges were covered, denied, or need more documentation based on the claims submitted by the physician's office Participating provider (PAR) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Providers who agree to write off the difference between the amount charged by the provider and the approved fee established by the insurer Medicare ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A federal program of health insurance for persons 65 years of age and older by Part A (hospitalization) or Part B (routine medical office visits) Tricare ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : U.S. government health insurance plan for all military personnel CHAMPVA ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : covers surviving spouses and dependent children of veterans who died as a result of service-related disabilities Medicaid

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : provides health insurance to the medically indigent population through a cost- sharing program between federal and state governments for those who meet specific eligibility criteria Managed Care ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : is an umbrella term for plans that provide health care in return for preset scheduled payments and coordinated care through a defined network of providers and hospitals CMS- 15 00 form ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Standard insurance form used by all government and most commercial insurance payers.

  • 33 blocks
  • divided into three section CMS-1500 Section 1 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Carrier Block: contains the address of the insurance carrier and is located at the top of the form CMS-1500 Section 2 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Patient/insured section: contains information about the patient or insured; includes boxes 1- 13

CMS-1500 Section 3 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Physician/Supplier Section: contains information about the physician or supplier: boxes 14 - 33 Supine Position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Dorsal Recumbent Position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Sims' Position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Knee-elbow position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Fowler's Position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Lithotomy Position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ :

Epidural Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : epidural space of the spine Intra-arterial Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : injection into an artery (to break up clots) Intra-articular Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : injection into joint space Intradermal Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Skin of the upper chest, forearms, upper pack. 5 - 15 ยบ angle intramuscular injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : deltoid, vastus lateralis, ventrogluteal muscles Intraosseous Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Bone marrow Intraperitoneal Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : within the peritoneal cavity Intrapleural Injection

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : pleural space (lungs) Intrathecal Injection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Subarachnoid space (brain) Fat soluble vitamins ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A, D, E, K Water Soluble vitamins ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : B 1 , B 2 , B 3 , B 6 , Folate, B 12 , Pantothenic acid, biotin, C. Erikson's stages of psychosocial development ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 1. trust vs. mistrust

  1. autonomy vs. shame and doubt
  2. initiative vs. guilt
  3. industry vs. inferiority
  4. identity vs. role confusion
  5. intimacy vs. isolation
  6. generativity vs. stagnation
  7. integrity vs. despair Grief Cycle ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : denial, anger, bargaining, depression, acceptance

Sagittal Plane ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : divides body into left and right Coronal Plane ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : divides body into front and back Transverse Plane ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : horizontal division of the body into upper and lower portions Right Upper Quadrant (RUQ) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Right lobe of liver, gallbladder, right kidney, portions of stomach, small and large intestine Left Upper Quadrant (LUQ) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Left lobe of liver, stomach, pancreas, left kidney, spleen, portions of large intestine Right Lower Quadrant (RLQ) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : cecum, appendix, right ovary and tube, right ureter, right spermatic cord Left Lower Quadrant (LLQ)

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : contains parts of the small and large intestines, left ovary, left fallopian tube, left ureter Epigastric Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : located above the stomach Umbilical Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : hypogastric region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Right Hypochondriac Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : right lateral region just below the ribs Left Hypochondriac Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left upper region below the rib cartilage Right lumbar Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : right middle region near the waist Left Lumbar Region

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ :

Right Iliac Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Left Iliac Region ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Chain of Infection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : infectious agent, reservoir, portal of exit, mode of transmission, portal of entry, susceptible host Wheezing ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Difficult breathing with a high-pitched whistling or sighing sound during expiration Rales ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Crackles; wet crackling noise in lungs Rhonchi ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : loud rumbling sounds heard on auscultation of bronchi obstructed by sputum kg - > lbs

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 1 kg = 2.2 lbs Trendelenburg position ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Intradermal needle gauge ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 27 - 28 Intradermal Needle Length ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 3/8 in Subcutaneous Needle Gauge ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 25 - 26 Subcutaneous Needle Length ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 1/2 to 5/8 inch Intramuscular Needle gauge ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 20 - 23 Intramuscular Needle Length ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 1 - 3 inches

Smaller ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : the higher the needle gauge number, the ___ the diameter Precertification ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A process required by some insurance carriers in which the provider must prove medical necessity before performing a procedure. EMR ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : electronic medical record suffix ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : word ending prefix ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a syllable or word that comes before a root word to change its meaning Pancreas ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : digestion and endocrine Thymus ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : endocrine and immune

Upcoding ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A fraudulent practice in which provider services are billed for higher procedural codes than were actually performed, resulting in a higher payment. Usual Fee ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Fee for a service or procedure that is charged by a provider for most patients under typical circumstances. Customary fee ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : fee typically charged for a service in a particular geographic area Reasonable Fee ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : The generally accepted fee a physician charges for an exceptionally difficult or complicated service. A charge is considered reasonable if it is deemed acceptable after peer review even if it does not meet the criteria for a customary fee or prevailing charges. Capitation ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : System of payment used by managed care plans in which physicians and hospitals are paid a fixed, per capita amount for each patient enrolled over a stated period regardless of the type and number of services provided; reimbursement to the hospital on a per-member/per-month basis to cover costs for the members of the plan.

Phantom Billing ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Billing for services not performed Who do you report to for Fraud? ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Office of Civil Rights (OCR) Who do you report to for unsecured HPI? ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Secretary of Health and Human Services What is the difference between eHPI and HPI? Who governs both? ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : HHS ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : U.S. Department of Health and Human Services U.S. Department of Health and Human Services ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : provide essential services, including health care for low-income families, programs for older adults, and child services CMS ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Centers for Medicare and Medicaid Services

OSHA

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Occupational Safety and Health Administration Red Cross ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : An international organization dedicated to the medical care of the sick or wounded in wars and natural disasters Legal Aid Society ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : One of a network of community law offices that provides free or low-cost legal assistance. TJC ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : The Joint Commission Organization, establishing standards for hospitals/health related facilities NAACLS ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : National Accrediting Agency for Clinical Laboratory Sciences ACS ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : American Cancer Society AHA

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : American Hospital Association Accountable Care Organization (ACO) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a network of doctors and hospitals that voluntarily share responsibility for managing the quality and cost of care provided to a group of patients Patient-Centered Medical Home (PCMH) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A model of primary care that provides comprehensive and timely care to patients, while emphasizing teamwork and patient involvement. ACO vs PCMH ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : the ACO is primarily a value-based reimbursement model that incorporates "voluntary" collaboration among providers, whereas the PCMH is primarily a care delivery model involving significant collaboration as part of the certification process Cluster Scheduling ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : the scheduling of similar appointments together at a certain time of day or week Wave Scheduling ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A certain # of patients are scheduled to arrive at the same time and are seen in which the order they arrive. Open Scheduling

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Patients are seen on a first come first serve basis. Walk-ins Farenheit to Celsius ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : (F- 32 )/1. Fomite ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A physical object that serves to transmit an infectious agent from person to person Vector (medical) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : an animal that is a carrier of a disease or a medication Sanitization ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : removal of pathogens from objects to meet public health standards Sterilization ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : The process that completely destroys all microbial life, including spores. Disinfection ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A process that eliminates many or all microorganisms, with the exception of bacteria spores, from inanimate objects

Ishihara Book ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : used to test color vision. If the patient misses four or more, there might be a color deficiency tympanometry ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : the use of air pressure in the ear canal to test for infections or presence of fluid in the middle ear Yellow Stopper color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Sodium Polyanethol sulfonate (SPS) Yellow Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : for blood culture specimen collection in microbiology Light Blue Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Sodium citrate (anticoagulant) Light Blue Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Coagulation studies Red Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Plastic: clot activator

Glass: no additive (plain) Red Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : for serum determinations and may be used for routine blood donor screening and diagnostic testing of serum for infectious diseases Gold or tiger top (red-grey) Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : - Serum separator tube (SST)

  • Clot activator
  • Thixotropic gel (creates barrier) Gold or tiger top (red-grey) Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : for serum determinations and may be used for routine blood donor screening and diagnostic testing of serum for infectious diseases Green Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Sodium Heparin and Lithium Heparin Green Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : for plasma determinations in chemistry Lavender Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : EDTA (anticoagulant)

Lavender Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : WHOLE BLOOD hematology determinations, routine immunohematology testing and blood donor screening Gray Stopper Color ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Potassium oxalate and sodium fluoride Gray Lab Use ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Glucose testing (GTT) Medial Cubital Vein ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : On the anterior surface of the vein. Vein of choice in intravenous injections. Cephalic Vein ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Large vein on the outermost side of the upper arm Basilic Vein ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : large vein on the inner side of the upper arm Bipolar Leads ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Leads I, II, III

  • record impulses that travel from a negative to positive pole Unipolar Leads ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : aVR, aVL, aVF (augmented) Augmented ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : having been made greater in size or value White electrode ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : right arm Black electrode ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left arm Red electrode ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left leg Green Electrode ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : right leg Chest Lead placement ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ :

Filing systems and processes ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : - Conditioning

  • Releasing
  • Indexing and coding
  • Sorting
  • Storing and filing Conditioning ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : involves grouping related papers together, removing all paper clips and staples, attaching smaller papers to regular sheets, and fixing damaged records Releasing ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : marking the form to be filed with a mark of designated preference
  • ready to be filed
  • provider's initials
  • using a stamp Indexing and coding ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Determining where to place the original record in the file and whether it needs to be cross-referenced in another section. A chart number is typically used for this. Sorting

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : involves ordering papers in a filing structure and placing the documents in specific groups Storing and filing ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : securing documents permanently in the file to ensure the medical record documents do not become misplaced ECG Leads ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : smoke over fire (right side), clouds over grass (green is last so left) V1 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : right side, FOURTH intercostal space V2 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left side of the sternum, directly across from V1 at the FOURTH intercostal space V4 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left side, FIFTH intercostal space V3 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left side, midway between V 2 and V 4 (placed after V 4 !!!)

V5

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : Left side of the chest, FIFTH intercostal space, anterior axillary line V6 ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : left side of the chest, FIFTH intercostal space, midaxillary line P Wave ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : atrial depolarization QRS Wave ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : ventricular depolarization and atrial repolarization T wave ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : ventricular repolarization P-R Interval ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : starts at the beginning of the P wave and ends at the beginning of the Q wave. Atrial depolarization - > ventricular depolarization QT Interval

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : starts at the beginning of the Q wave and ends at the end of the T wave. Ventricular depolarization - > ventricular repolarization ST Segment ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : End of S wave and ends at the beginning of the T wave. ventricular depolorization - > ventricular repolarization Wandering baseline ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : poor electrode connection Interrupted baseline ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : A break in the tracing related to a disconnected or broken lead wire Holter monitoring rules ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : - do not move electrodes

  • no exposure to electrical forces such as metal detectors
  • no showering (birth baths only) remittance advice (RA) ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : a document that lists the amount that has been paid on each claim as well as the reasons for nonpayment or partial payment. used to pot payments to patient accounts ICD- 10 - CM

๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : 3 - 7 characters used CPT Codes ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : billing codes for medical, surgical and diagnostic services What to include in a referral ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : - demographic

  • insurance information
  • provider's ID info
  • diagnosis
  • planned procedure or treatment Accounts receivable ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : amount owed to the provider for the services rendered Accounts payable ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : debt incurred but not yet paid Assets ๐Ÿ—ธ๐Ÿ—ธ๐Ÿ—ธ : property of an individual or organization LIABILITIES + CAPITAL = ASSETS Liabilities