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Database replication,a technique to improve performance by having multiple copies of the database available to various user groups,is very seldom done in practice because it is too difficult to keep all the copies consistent.
Net Income
The total profit of a company after all expenses, including taxes and operating costs, have been deducted from total revenue.
Net Loss
The amount by which total expenses exceed total revenues for a business over a specified period, indicating financial performance.
Nominal Accounts
Accounts that are closed at the end of each accounting period, including revenue, expense, and withdrawal accounts.
Temporary Accounts
Accounts used to track transactions in a single accounting period, which are closed and transferred to permanent accounts at the end of the period.
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