Which is the financial record source document usually generated by a hospital?

The chargemaster is the correct answer because it serves as a comprehensive list of items billable to a hospital's patients or their insurers. It includes detailed descriptions of services, procedures, and associated costs, making it a critical financial record for hospitals. The chargemaster functions as the foundation for billing, as it lists prices for all services and supplies, and helps ensure that the hospital can accurately bill patients and insurers for the services provided.

Other documents listed serve different functions. The day sheet is primarily used for accounting purposes to summarize daily transactions and may not capture all individual charges and services like the chargemaster does. A superbill is typically utilized in outpatient settings to streamline the billing process but may not include all hospital-specific services or costs. The encounter form is designed to document patient visits and can aid in billing but does not serve the same comprehensive role as the chargemaster in a hospital's financial processes.

Thus, the chargemaster stands out as the essential source document for a hospital's financial record-keeping, providing detailed pricing information crucial for billing and reimbursement.