The course objective is to develop and understanding of health insurance in order to process claims for reimbursement. Managed care, the patient encounter, legal issues, and requirements of major health insurance providers, including Medicare and Medicaid, are taught. Students learn to abstract information from patient records and complete a variety of medical insurance forms. Emphasis is placed on using the CMS 1500 issued by the Centers for Medicare and Medicaid Services. Standard formats and coding systems are applied.