New Jersey Mortuary Science Practice Exam

Which of the following is NOT a permissible disbursement under the category of Cash Disbursements?

1. Grave markers

2. Transportation fees

3. Death certificates

4. Merchandise costs

The correct answer is: Merchandise costs

In the context of permissible disbursements for a funeral home, it's important to understand the categories of expenses that are generally allowed. Grave markers, transportation fees, and death certificates are all essential costs associated with providing funeral services and are considered necessary disbursements related directly to the disposition of the deceased. Grave markers serve as a permanent memorial for the deceased and facilitate the remembrance of the individual, thus playing a vital role in the funeral process. Transportation fees cover the costs of moving the deceased as well as the family, which is fundamental to the services provided by a funeral home. Death certificates are legal documents required for various administrative purposes following a death, which also makes them a necessary expense. In contrast, merchandise costs refer to the items sold through the funeral home, such as caskets or urns. While these are part of the overall service package offered by funeral homes, they are not categorized under cash disbursements that relate to essential expenses incurred on behalf of the family. Merchandise costs typically generate revenue for the funeral home rather than being a disbursement necessary for carrying out agreed-upon services. Thus, they do not fit within the definition of permissible cash disbursements in this context.