BEASLEY, INCORPORATED Balance Sheet Assets: Liabilities: Cash $ 12,500 Accounts payable 2$ 18,900 Supplies 4,700 Stockholders' Equity: Prepaid rent Common stock Equipment 34,200 Retained earnings Total assets Total liabilities and stockholders' equity

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Procedural Coding: CPT and HCPCS

Computer hardware and accessories nowadays support various types of coding for a variety of purposes. Procedural coding is a straightforward process that combines several steps of a calculative sequence to achieve the desired result. It is a type of medical classification that aids in the identification of specific surgical, medical, or diagnostic procedures. It begins as soon as a patient enters the premises of a healthcare provider. These coding systems have significantly aided the process of insurance claims and billing.