The negative ion electrostatic accelerator for the neutral beam injector of the International Thermonuclear Experimental Reactor (ITER) is designed to deliver a negative deuterium current of 40 A at 1 MeV. Inside the accelerator there are several types of interactions that may create secondary particles. The dominating process originates from the single and double stripping of the accelerated negative ion by collision with the residual molecular deuterium gas ( ’ 29% losses). The resulting secondary particles (positive ions, neutrals, and electrons) are accelerated and deflected by the electric and magnetic fields inside the accelerator and may induce more secondaries after a likely impact with the accelerator grids. This chain of reactions is responsible for a non-negligible heat load on the grids and must be understood in detail. In this paper, we will provide a comprehensive summary of the physics involved in the process of secondary emission in a typical ITER-like negative ion electrostatic accelerator together with a precise description of the numerical method and approximations involved. As an example, the multiaperture-multigrid accelerator concept will be discussed.