Students are taught the skills and knowledge necessary for employment as entry-level coder/billers. The main role of a medical coder/biller is to review patient medical records and assign codes to diagnoses and procedures performed by healthcare providers so that the treating medical facility can bill insurance companies for reimbursement.  The medical coder/biller is responsible for the accurate flow of medical information and patient data between physicians, patients and third-party payers.  Most medical coder/billers work on-site in hospitals, clinics, physician offices and for insurance companies.  With the introduction of the electronic health record (EHR), experienced medical coders may have opportunities to work from home.