Which is considered a vital record?

A patient clinical chart is considered a vital record because it contains essential information about a patient's medical history, treatment plans, and dental care. This record is crucial for ongoing patient management, continuity of care, and legal documentation. In a dental practice, clinical charts are necessary for ensuring accurate diagnosis and treatment, as well as for meeting professional and regulatory standards.

In contrast, bank reconciliations, petty cash vouchers, and canceled checks pertain to the financial aspects of a practice and do not hold the same significance when it comes to patient care or medical documentation. These financial documents are important for bookkeeping and managing the practice's finances but do not contribute directly to the clinical understanding of a patient’s health status or treatment history. Thus, the clinical chart stands out as the vital record essential for the practice of dentistry.