Financial and Managerial Accounting

N

Natural resources, 439–440, 444

Negotiable instruments, 345

Negotiated transfer prices, 1096–1099

with excess capacity, 1097–1098

with no excess capacity, 1096–1097

variable costs in, 1098

Net annual cash flow, 1294

Net assets, 215

Net cash, 646, 673

Net change in cash:

direct method, 679

indirect method, 659–660

Net income, 22

and absorption vs. variable costing, 1010, 1012–1015

and contribution margin, 997

and dividends, 172

of investee, 607

and net cash for operating activities, 646

net cash from converting, 673

and noncash current assets, 654

and sell-or-process-further decisions, 1051

target, 967–970, 992

and unprofitable segments/products, 1055–1056

on worksheets, 167

Net income available to common stockholders, 570

Net loss, 22, 167, 564–565

Net pay, E-7

Net present value (NPV), 1296

Net present value method, 1295–1305

assumptions of, 1299

for equal annual cash flows, 1296–1297

example, 1300

intangible benefits in, 1301–1302

internal rate of return method vs., 1308

with mutually exclusive projects, 1303–1304

and post-auditing, 1305

and risk analysis, 1304

for unequal annual cash flows, 1297

Net (cash) realizable value, 383, 394

Net sales, 235

Neutral information, 130

No excess capacity, 1096–1097

Nominal accounts (temporary accounts), 170, 176

Noncash activities, significant, 648

Noncash current assets, changes in, 654–655

Noncontrollable costs, 1195, 1202

Noncurrent assets, changes in, 658

Nonfinancial information, 1044

Nonfinancial measures, 1257–1259

Nonmanufacturing ...