Certified Medical Administrative Assistants (CMAA) Practice Exam 2025 - Free CMAA Practice Questions and Study Guide

The accounts receivable ledger is the correct choice because it specifically tracks amounts owed to the practice by patients for services rendered. This type of ledger contains detailed information about each patient's outstanding balances, including invoices that have been issued and payments that are pending or have been received.

The accounts receivable ledger plays a crucial role in the financial management of healthcare practices, as it provides insights into the cash flow and helps in monitoring the financial health of the practice. By regularly reviewing this ledger, medical administrative assistants can follow up on overdue payments and ensure that the practice maintains a steady revenue stream.

Other options, such as the accounts payable ledger, would relate to the amounts the practice owes to others, while a cash journal records cash transactions without focusing specifically on debts owed by patients. The patient billing record captures individual billing details but doesn’t serve the specific function of tracking overall patient debts in a consolidated way like the accounts receivable ledger does.