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  • Nominal accounts

    , nominal accounts are those accounts that are closed out each period: revenue accounts, expense accounts, and dividend or withdrawals accounts.
  • Nominal capital

    , nominal capital is total face value of authorized issuable capital.
  • Nominal dollars

    , nominal dollars are dollars that have not been adjusted for inflation.
  • Nominal interest rate

    , nominal interest rate is the stated, or named, interest rate in a note or contract; the nominal interest rate may differ from the true or effective interest...
  • Nominal ledger

    , nominal ledger is the account book showing expenditure on nominal accounts i.e. named business accounts such as postage, printing, etc.
  • Non-bulletin board (nbb)

    , non-bulletin board (nbb) are otc securities that are not quoted on the otcbb. nbb securities may or may not be quoted on the pink sheets. also called...
  • Non-cash expense

    , non-cash expense is that expense which is recognized within the financial statements without actual cash being disbursed (e.g., depreciation, amortization,...
  • Non-cash financing & investing

    , non-cash financing & investing is where information about transactions and other events that do not result in any cash flows during the financial...
  • Non-controlling interest

    , non-controlling interest is an equity ownership stake in a corporation where the held position gives the investor no influence on how the company...
  • Non-current assets

    , non-current assets includes ppe (property, plant and equipment) as opposed to current assets which includes cash, cash equivalents (e.g. securities,...
  • Non-discretionary

    , non-discretionary means it is mandatory, not up to the individual or company.
  • Non-discretionary accrual

    , non-discretionary accrual is a mandatory expense/asset that is recorded within the accounting system that has yet to be realized. an example of this...
  • Non-equity share

    , non-equity share is a share in an entity that a. evidences indebtedness of the entity to the holder of the share, and b. does not represent an equity...
  • Non-expendable property

    , non-expendable property is durable (e.g., equipment and furniture), lasting for a year or longer, and generally has a high dollar value. non-expendable...
  • Non-expense cash disbursement

    , non-expense cash disbursement is spending not shown on the income statement, i.e., the expenditure of cash on something that does not appear on the profit-and-loss...
  • Non-fixed asset

    , non-fixed asset is normally equipment and furnishings with an original purchase value less than some pre-determined value (e.g., < $1,000 in acquisition...
  • Non-fixed income

    , non-fixed income refers to any income that is not fixed, e.g. wages, profits realized on the sale of assets and/or securities. see fixed income .
  • Non-interest bearing bond

    , non-interest bearing bond is a bond issued at a discount from its par value and not paying any interest to the holder. the interest earned is determined...
  • Non-interest income

    , non-interest income, in securities, is comprised of service fees and trading and other income, excluding gains/losses on securities transactions.
  • Non-monetary asset

    , non-monetary asset see monetary asset .
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