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Title |
Teaser |
|---|---|
| NATIONAL INCOME ACCOUNTING |
necessary step in learning how macroeconomic variablessuch as the economy's total... |
| Natural Resources |
Assets occurring in nature, such as mineral deposits, timber tracts, oil, and gas.... |
| NEGATIVE ASSURANCE |
method used by the CERTIFIED PUBLIC ACCOUNTANT to assure various parties, such as bankers and... |
| NEGATIVE CONFIRMATION |
written request by the external auditor sent to a party having a financial relationship with the... |
| NEGATIVE GOODWILL |
term used in a business combination. Negative goodwill is accounted for under the... |
| NEGLIGENCE |
accountant's failure to conduct an audit with "due care." Ordinary... |
| NEGOTIATED PRICE |
transfer price that is established through meetings between the buying and... |
| NET |
1. gross amount reduced by applicable reductions. For example, net sales equals... |
| NET ASSETS |
total assets less total liabilities. |
| Net Book Value |
of an asset is the acquisition cost of the asset less accumulated depreciation, depletion... |
| NET CASH INFLOW |
balance of increases in cash receipts over increases in cash payments resulting from a proposed... |
| NET INCOME |
revenue less all expenses; also called net profit. Other elements involved in computing net... |
| NET LOSS |
amount by which total costs and expenses exceed total revenue for the accounting period. |
| NET OF TAX |
term used when certain items presented in the financial statements have been adjusted for all... |
| NET OF TAX METHOD |
unacceptable method of handling the effects of deferred taxes when temporary differences exist.... |
| NET OPERATING LOSS (NOL) |
excess of operating expenses over operating revenues. It excludes income statement items that do... |
| NET PRESENT VALUE (NPV) |
difference between the PRESENT VALUE (PV) of cash inflows generated by the project and the... |
| NET PRESENT VALUE METHOD |
widely used approach for evaluating an investment project. Under the net present value method,... |
| NET PRICE METHOD |
accounting procedure in which purchases are recorded at the net price after cash... |
| NET PROCEEDS |
1. amount received from the sale or disposal of property less all relevant deductions (direct... |
| NET PURCHASE |
net cost of purchases, which is purchases minus purchase returns and allowances and purchase... |
| Net Realizable Value |
The expected sales price less selling costs (e.g., repair and disposal costs). |
| NET REALIZABLE VALUE |
1. expected selling price of an inventory item less expected costs to complete and dispose. This... |
| NET SALES |
gross sales less sales returns and allowances and sales discounts. |
| NET WORTH |
total assets less total liabilities. Net worth, for an individual, is equal to his... |
| NETWORK |
1. foundation for a PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT) or CRITICAL PATH METHOD (CPM... |
| NEURAL NETWORKS |
technology in which computers actually try to learn from the database and operator... |
| NEUTRALITY |
absence of bias. For example, financial information should be neutral and is not... |
| NEW YORK STOCK EXCHANGE (NYSE) |
national stock exchange that is located at the corner of Broad and Wall Streets in New York City... |
| NEXT-IN, FIRST-OUT (NIFO) |
inventory valuation method whereby the cost of sale of the item is based on the cost to replace... |
| No-Par Value Stock |
Capital stock that has no par value specified in the corporate charter. |
| NO-PAR-VALUE CAPITAL STOCK |
shares designated in the charter that do not have a par or assigned value printed on the stock... |
| NODAL COST FLOW NETWORK |
network view of ABC in which the sources of the cost reassignments and downstream cost objects... |
| NODE |
in PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT), circle in a network representing the... |
| Nominal Accounts |
Income statement (and sometimes dividends declared) accounts that are closed to Retained... |
| NOMINAL ACCOUNT |
income statement account (revenue and expense) that is closed out at the end of the year. |
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