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D as the fifth letter of a
DAC, in accounting, is an acronym for
DAIRY QUEEN ACCOUNTING
DAIRY QUEEN ACCOUNTING is a figure of
DALASI is a currency of Gambia.
DATA EVENT ANALYSIS
DATA EVENT ANALYSIS is the examination of
DATA FIXATION, in behavioral accounting, is a
DATE DRAFT is a payment option draft
DATE OF RECORD
DATE OF RECORD is the date which
DAY BOOK is a written record/ledger in
DAY TRADE is the purchase and sale
DAYS CASH ON HAND
DAYS CASH ON HAND is calculated: Cash/([operating
DAYS INVENTORY shows the average length of
DAYS PAYABLE OUTSTANDING
DAYS PAYABLE OUTSTANDING (DPO) is an estimate
DAYS SALES OUTSTANDING
DAYS SALES OUTSTANDING (DS0), also known as
DBA (doing business as) is a legal
DBMS is Data Base Management System.
DCA is DURABLE COMPETITIVE ADVANTAGE. See SUSTAINABLE
DCAA is the Defense Contract Audit Agency.
DCF is Discounted Cash Flow.
DCR see DEBT COVERAGE RATIO.
DDA, among others, can mean: Disability Discrimination
DEALER is an institution that owns and offers
DEBENTURE is a corporate IOU that is
DEBIT is a record of an indebtedness;
DEBIT CARD is a banking card enhanced
DEBIT MEMORANDUM can be either a) a
DEBIT NOTES are issued to indicate a
DEBIT RECORD (DR) is an entry in
DEBT CONSOLIDATION is initiating one loan to pay off
DEBT COVENANT is one of many terms
DEBT COVERAGE RATIO
DEBT COVERAGE RATIO is the ratio between
DEBT FINANCING is raising money through selling
DEBT INSTRUMENT is a written promise to
DEBT MANAGEMENT RATIO
DEBT MANAGEMENT RATIO examine the degree to
DEBT RATINGS is the creditworthiness of a
DEBT RATIO measures the percent of total
DEBT REFINANCING involves raising new money to
DEBT SECURITY is a security representing a
DEBT SERVICE COVERAGE
DEBT SERVICE COVERAGE is the ratio of
DEBT SERVICE RATIO
DEBT SERVICE RATIO is the measurement of
DEBT TO EQUITY
DEBT TO EQUITY measures the risk of
DEBT TO TOTAL ASSETS RATIO
DEBT TO TOTAL ASSETS RATIO measures the
DEBTOR is the party against who one
DEBTOR DAYS is a ratio used to
DEBTORS CONTROL ACCOUNT
DEBTORS CONTROL ACCOUNT reflects the total amount
DEBTORS LEDGER see LEDGER.
DECISION THEORY is a body of knowledge
DECLINING-BALANCE DEPRECIATION METHOD
DECLINING-BALANCE DEPRECIATION METHOD is an accelerated depreciation
DECRETION is a decrease. See also ACCRETION.
DEDICATED PORTFOLIO, in securities, is a portfolio where
DEDICATED TRANSACTIONS, in securities, is a list
DEDUCTION is the act of deducting; subtraction.
DEDUCTIVE ACCOUNTING THEORY
DEDUCTIVE ACCOUNTING THEORY (mathematical method) assumes that
DEED OF TRUST
DEED OF TRUST see TRUST DEED.
DELFALCATION is to misuse or embezzle funds.
DEFAULT, in finance, default is what occurs
DEFEASANCE is a. the release of a
DEFEASANCE CLAUSE is the clause in a
DEFENSE INTERVAL see BASIC DEFENSE INTERVAL.
DEFERMENT see DEFERRED.
DEFERRAL see DEFERRED.
DEFERRED, in accounting, is any account where
DEFERRED ANNUITY is an annuity in which
DEFERRED ASSET is an amount owed to
DEFERRED CREDITOR see DEFERRED INCOME.
DEFERRED DEVELOPMENT COSTS
DEFERRED DEVELOPMENT COSTS is the non-recognition of
DEFERRED EXPENDITURE is an expenditure for which
DEFERRED EXPENSES see PREPAID EXPENSES.
DEFERRED INCOME is that income for which
DEFERRED MAINTENANCE is asset maintenance that was
DEFERRED PAYMENT CREDIT
DEFERRED PAYMENT CREDIT is a type of
DEFERRED REVENUE see DEFERRED INCOME.
DEFERRED REVENUE EXPENDITURE
DEFERRED REVENUE EXPENDITURE see DEFERRED EXPENDITURE.
DEFERRED TAX ASSETS
DEFERRED TAX ASSETS have an effect of
DEFERRED TAX LIABILITIES
DEFERRED TAX LIABILITIES have an effect of
DEFERRED TAXES refers to all deferred taxes.
DEFICIENCY is a shortcoming in an internal
DEFICIT is a debit balance in the
DEFICIT BUDGET is where the estimates of
DEFICIT SPENDING is an excess of government
DEFINED CONTRIBUTION is a pension design that
DEFLATION is a contraction of economic activity
DELINQUENCY RATIO is the ratio of past-due
DELIVERY NOTE is a document, issued by
DELIVERY ORDER is a document from the
DELTA, in securities trading, is the relationship
DEMAND DEPOSIT is a bank deposit from
DEMAND DRAFT, also known as sight draft,
DEMAND NOTE is a note payable on
DEMAT ACCOUNT is an account offered by
DEMINIMUS, root is De minimis non curat
DEMOGRAPHICS are the attributes such as income,
DEMUTUALIZATION refers to the de-mutualizing of an
DENAR (DENARI) is a currency of Macedonia.
DENOMINATION is one of a series of
DEPARTMENTAL ACCOUNTING is where departments within an
DEPENDENT, generally, is a person who relies
DEPLETION is the process of cost allocation
DEPOSIT can mean a variety of things:
DEPOSITORY ACCOUNT are those accounts where assets;
DEPOSITORY BANK is when a company decides
DEPOSITS IN TRANSIT
DEPOSITS IN TRANSIT is deposits made to
DEPRECIABLE COST is fixed asset cost that
DEPRECIATED HISTORICAL COST
DEPRECIATED HISTORICAL COST (DHC) is he method
DEPRECIATION is the amount of expense charged
DEPRECIATION ALLOCATION is the allocation of the
DEPRECIATION AND AMORTIZATION
DEPRECIATION AND AMORTIZATION is the standard line
DEPRECIATION CONVENTION is utilized to determine how
DEPRECIATION METHOD see DEPRECIATION.
DEPRECIATION RECAPTURE is a provision contained in
DEPRECIATION RESERVE in the process of allocating
DEPRECIATION REVERSAL is the reversal of a
DEPRECIATION SCHEDULE is the statement, over time,
DEPTH OF MARKET
DEPTH OF MARKET is the number of
DERIVATIVE is a transaction or contract whose
DERIVATIVE CONTRACT is, generally, a financial contract
DERIVATIVE LIABILITIES are financial instruments under contracts
DESCRIPTIVE THEORY, in property rights, describes how
DESIGNATED is something selected or named for
DESIGNATED RECEIPTS is that revenue which is
DETAIL, in accounting, is extended treatment of
DETECTION RISK is the risk that audit
DETECTIVE CONTROL is a control designed to
DEVALUATION, in economics, is the lowering in
DEVELOPMENT normally refers to a) improving a
DEVIATION is the departure from prescribed internal
DEVOLUTION is the delegation of authority from
DEVOLVE is to pass on or delegate
DEVOLVED BUDGETING follows from devolving managerial responsibility,
DILUTED EARNINGS PER SHARE
DILUTED EARNINGS PER SHARE are earnings per
DILUTED SHARE see DILUTED EARNINGS PER SHARE.
DILUTION is the decrease, weakening, or loss
DINAR (DINARA) is a currency of: Algeria, Bahrain,
DIO is Days Inventory Outstanding.
DIRECT ATTRIBUTION is the most precise method
DIRECT COST is that portion of cost
DIRECT EXPENSE is that portion of expense
DIRECT FINANCING LEASE
DIRECT FINANCING LEASE is one in which
DIRECT JOURNAL PAYMENT
DIRECT JOURNAL PAYMENT is a payment that
DIRECT LABOR is work performed by individuals
DIRECT LABOR BUDGET
DIRECT LABOR BUDGET is a budget of
DIRECT LABOR RATE VARIANCE
DIRECT LABOR RATE VARIANCE reveals the difference
DIRECT LABOR UTILIZATION RATE
DIRECT LABOR UTILIZATION RATE is total payroll
DIRECT MATERIAL is the cost of raw
DIRECT PARTICIPATION PROGRAM (DPP)
DIRECT PARTICIPATION PROGRAM (DPP) is an investment
DIRECT WRITE-OFF METHOD
DIRECT WRITE-OFF METHOD is a method of
DIRECTORS REPORT is written by the Directors
DIRECTORS RESPONSIBILITY STATEMENT
DIRECTORS RESPONSIBILITY STATEMENT contains written assurances from
DIRECTORS VALUATION is a valuation that is
DIRHAM is a currency of Morocco and
DISABILITY INSURANCE, in the United States, is
DISBURSE/DISBURSEMENT is the paying out of money
DISC is Domestic International Sales Corporation.
DISCLAIMER is a statement that the auditor
DISCLOSURE is to reveal information. Financial statement
DISCLOSURE DOCUMENT PROGRAM
DISCLOSURE DOCUMENT PROGRAM, in the United States,
DISCLOSURE NOTE see DISCLOSURE PRINCIPLE.
DISCLOSURE PRINCIPLE states that any and all
DISCONTINUED OPERATIONS is the sale, disposal, or
DISCOUNT is a decrease in value (often
DISCOUNT ALLOWED, normally, is a reduction of
DISCOUNT FOR LACK OF CONTROL
DISCOUNT FOR THE LACK OF CONTROL is
DISCOUNT FOR LACK OF MARKETABILITY
DISOUNT FOR LACK OF MARKETABILITY is an
DISCOUNT HOUSE is a company that specializes
DISCOUNT PAPER is securities that are issued
DISCOUNT RATE, generally, it is a rate of return
DISCOUNT WINDOW is the facility at a
DISCOUNTED CASH FLOW
DISCOUNTED CASH FLOW is a valuation method
DISCOUNTED CASH FLOW METHOD
DISCOUNTED CASH FLOW METHOD is a budgeting
DISCOUNTED EARNINGS determines the value of a
DISCOUNTED PAYBACK is the period of time
DISCOUNTED VALUE is the present value of
DISCOUNTING is the selling of accounts receivable,
DISCOVERY SAMPLING is sampling to determine whether
DISCREPANCY is a difference between conflicting facts
DISCRETIONARY means it is not mandatory, it
DISCRETIONARY ACCRUAL is a non-mandatory expense/asset that
DISCRETIONARY BUDGETING see DISCRETIONARY SPENDING.
DISCRETIONARY COST can be increased or decreased
DISCRETIONARY FIXED COSTS
DISCRETIONARY FIXED COST normally has a budgetary
DISCRETIONARY INCOME means the amount of a
DISCRETIONARY SPENDING consists of US government expenditures
DISHONORED NOTE is a note on which
DISINTERMEDIATION is the diversion of savings from
DISLOCATED WORKERS are individuals who have been
DISPATCH, in shipping, is the amount paid
DISPOSABLE INCOME is the amount of an
DISQUALIFICATION, in the UK, is when a
DISSOLUTION is the act of ending, terminating
DISTRIBUTABLE CASH is a common term used
DISTRIBUTION CHANNEL is a way of selling
DISTRIBUTION COST is any cost incurred to
DISTRIBUTION TO OWNERS
DISTRIBUTION TO OWNERS is payment of earnings
DISTRIBUTIONS are payments from fund or corporate
DIT is Depreciation, Interest and Taxes.
DIVESTITURE is the sale by a company
DIVIDEND is that portion of a corporations
DIVIDEND CAPITALIZATION: Since most closely held companies
DIVIDEND COVER see DIVIDEND PAYOUT RATIO.
DIVIDEND DATE: The payment date remains the same
DIVIDEND PAYOUT RATIO
DIVIDEND PAYOUT RATIO is a measure of
DIVIDEND RECEIVED DEDUCTION
DIVIDEND RECEIVED DEDUCTION is the reduction of dividend
DIVIDEND YIELD is the annual rate of
DIVIDEND YIELD RATIO
DIVIDEND YIELD RATIO allows investors to compare
DIVIDENDS PER SHARE
DIVIDENDS PER SHARE (DPS) ratio is very
DIVISION is a self sufficient unit within
DMP is Direct Material Productivity, Debt Management
DOBRA (DOBRAS) is a currency of St.
DOCK RECEIPT is a document issued by
DOCTRINE is a. something that is taught;
DOCUMENT is the written or printed paper
DOCUMENT CONTROL is a function or department
DOCUMENT MAINTENANCE is a formalized system of
DOCUMENT RECONCILIATION is the synchronization of formalized
DOCUMENT RETENTION POLICY
DOCUMENT RETENTION POLICY is a set of
DOCUMENT REVIEW is a formalized technique of
DOCUMENTARY CREDIT is an arrangement by banks
DOH is Days on Hand (inventory).
DOLLAR is a currency of: Antarctica, Australia, Bahamas,
DOLLAR BOND is long-term municipal bonds quoted on
DOLLAR CONTROL SYSTEMS
DOLLAR CONTROL SYSTEMS are systems used in
DOLLAR UNIT SAMPLING
DOLLAR UNIT SAMPLING is a sampling plan
DOLLAR VALUE LIFO
DOLLAR VALUE LIFO, in the U.S., is
DOLLAR-WEIGHTED RATE OF RETURN
DOLLAR-WEIGHTED RATE OF RETURN is also called
DOLLARIZATION is the use of U.S. dollars
DONATED ASSETS are assets received in a
DONATED CAPITAL is a gift of assets
DONG is a currency of Cambodia, Laos, Vietnam,
DOOMSDAY RATIO is related to the quick
DOUBLE ACCOUNTING is the un-intentional, or sometimes
DOUBLE DECLINING BALANCE DEPRECIATION
DOUBLE DECLINING BALANCE DEPRECIATION see DECLINING BALANCE
DOUBLE DIPPING is two incomes received from
DOUBLE LEVERAGE usually refers to a situation
DOUBLE RULE is a double line drawn
DOUBLE-ENTRY ACCOUNTING is a system of recording
DOUBTFUL DEBT is a debt where circumstances
DOW JONES INDUSTRIAL AVERAGE
DOW JONES INDUSTRIAL AVERAGE (DIA) is an index
DOWN PAYMENT is a partial payment made
DOWNSTREAM / UPSTREAM SALES
DOWNSTREAM / UPSTREAM SALES see UPSTREAM / DOWNSTREAM SALES.
DPO see DAYS PAYABLE OUTSTANDING.
DPP see DIRECT PARTICIPATION PROGRAM.
DPS see DIVIDENDS PER SHARE.
Dr is an ancient Italian abbreviation for
DR (in accounting)
DR, in accounting, is an acronym for
DRACHMA (DRACHMAI) is a currency of Greece.
DRAFT, in import / export, is a
DRAFT, DEMAND OR SIGHT
DRAFT, DEMAND OR SIGHT, in import /
DRAM is a currency of Armenia.
DRAW see PROPRIETORS DRAW.
DRAWDOWN is the magnitude of a decline
DRAWEE is the buyer of a draft
DRAWING ACCOUNT see PROPRIETORS DRAW.
DRAWINGS see PROPRIETORS DRAW.
DROP SHIP is where the seller/retailer of
DSO, in accounting, is an acronym that
DSS is Decision Support System.
DTD can be: Dated, Day-to-day, or Document
DUAL DATE is when a major event
DUAL PURPOSE TEST
DUAL PURPOSE TEST is when audit procedures
DUALITY CONCEPT is the foundation of the
DUE DILIGENCE usually refers to an internal
DUMPING is the selling of merchandise in
DUN is when you importune (beg or
DUN & BRADSTREET
DUN & BRADSTREET (D&B) is a United
DUPONT ANALYSIS is a method for analyzing
DURABLE COMPETITIVE ADVANTAGE
DURABLE COMPETITIVE ADVANTAGE (DCA) see SUSTAINABLE COMPETITIVE
DURATION, in securities, is a measure in
DURATION DRIVERS represent the amount of time
DUS is Dollar Unit Sampling.
DUTY is a tax imposed by a
accounting terms that start with
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