ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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NOTES PAYABLE Definition
NOTES PAYABLE are all note obligations, including bank and commercial paper. Does not include trade notes payable.
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YELLOW SHEETS is a daily publication of the National Quotation Bureau that details the bid and asked prices and firms that make a market in corporate bonds traded in the over-the-counter market. Yellow Sheets are to bonds what pink sheets are to unlisted stocks.
SCOPE PARAGRAPH, in accounting, is the paragraph in the audit report that explains the scope of the engagement.