Which form serves as a financial report detailing all services rendered to patients?

The patient account record is a comprehensive financial report that details all services rendered to patients. This record typically includes an itemized list of services, procedures, injections, tests, and other relevant encounters, along with their corresponding charges. It is an essential tool for both billing purposes and for maintaining accurate financial records for each patient.

While the encounter form and superbill also contain information about services provided, they primarily serve as documentation for clinical encounters and may not encompass the full financial details in the same way that the patient account record does. The CMS-1500 form is specifically designed for submitting insurance claims rather than serving as a record of all financial transactions associated with a patient. Therefore, among the options, the patient account record is most accurately described as the form that provides a detailed financial report for all services rendered to patients.