21.1 Summarize the importance of and how to establish good bookkeeping and banking practices.

21.2 Compare single-entry, double-entry, and write-it-once bookkeeping systems.

21.3 Outline patient-related financial transactions.

21.4 Identify negotiable instruments and the items that must be present for a check to be negotiable.

21.5 Describe the different types of check endorsements and the steps in creating a bank deposit.

21.6 Carry out the process of reconciling the office bank statement.

21.7 List several advantages to electronic banking.

21.8 Implement setting up, classifying, and recording disbursements in a disbursements journal.