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There are 270 accounting terms that start with 'D'

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Terms
Definitions
D as the fifth letter of a...Read More
DAC, in accounting, is an acronym for...Read More
DAIRY QUEEN ACCOUNTING is a figure of...Read More
DALASI is a currency of Gambia.
DATA EVENT ANALYSIS is the examination of...Read More
DATA FIXATION, in behavioral accounting, is a...Read More
DATE DRAFT is a payment option draft...Read More
DATE OF RECORD is the date which...Read More
DAY BOOK is a written record/ledger in...Read More
DAY TRADE is the purchase and sale...Read More
DAYS CASH ON HAND is calculated: Cash/([operating...Read More
DAYS INVENTORY shows the average length of...Read More
DAYS PAYABLE OUTSTANDING (DPO) is an estimate...Read More
DAYS SALES OUTSTANDING (DS0), also known as...Read More
DBA (doing business as) is a legal...Read More
DBMS is Data Base Management System.
DCA is DURABLE COMPETITIVE ADVANTAGE. See SUSTAINABLE...Read More
DCAA is the Defense Contract Audit Agency.
DCF is Discounted Cash Flow.
DCR see DEBT COVERAGE RATIO.
DDA, among others, can mean: Disability Discrimination...Read More
DEALER is an institution that owns and offers...Read More
DEBENTURE is a corporate IOU that is...Read More
DEBIT is a record of an indebtedness;...Read More
DEBIT CARD is a banking card enhanced...Read More
DEBIT MEMORANDUM can be either a) a...Read More
DEBIT NOTES are issued to indicate a...Read More
DEBIT RECORD (DR) is an entry in...Read More
DEBT CONSOLIDATION is initiating one loan to pay off...Read More
DEBT COVENANT is one of many terms...Read More
DEBT COVERAGE RATIO is the ratio between...Read More
DEBT FINANCING is raising money through selling...Read More
DEBT INSTRUMENT is a written promise to...Read More
DEBT MANAGEMENT RATIO examine the degree to...Read More
DEBT RATINGS is the creditworthiness of a...Read More
DEBT RATIO measures the percent of total...Read More
DEBT REFINANCING involves raising new money to...Read More
DEBT SECURITY is a security representing a...Read More
DEBT SERVICE COVERAGE is the ratio of...Read More
DEBT SERVICE RATIO is the measurement of...Read More
DEBT TO EQUITY measures the risk of...Read More
DEBT TO TOTAL ASSETS RATIO measures the...Read More
DEBTOR is the party against who one...Read More
DEBTOR DAYS is a ratio used to...Read More
DEBTORS CONTROL ACCOUNT reflects the total amount...Read More
DEBTORS LEDGER see LEDGER.
DECISION THEORY is a body of knowledge...Read More
DECLINING-BALANCE DEPRECIATION METHOD is an accelerated depreciation...Read More
DECRETION is a decrease. See also ACCRETION.
DEDICATED PORTFOLIO, in securities, is a portfolio where...Read More
DEDICATED TRANSACTIONS, in securities, is a list...Read More
DEDUCTION is the act of deducting; subtraction....Read More
DEDUCTIVE ACCOUNTING THEORY (mathematical method) assumes that...Read More
DEED OF TRUST see TRUST DEED.
DELFALCATION is to misuse or embezzle funds.
DEFAULT, in finance, default is what occurs...Read More
DEFEASANCE is a. the release of a...Read More
DEFEASANCE CLAUSE is the clause in a...Read More
DEFENSE INTERVAL see BASIC DEFENSE INTERVAL.
DEFERMENT see DEFERRED.
DEFERRAL see DEFERRED.
DEFERRED, in accounting, is any account where...Read More
DEFERRED ANNUITY is an annuity in which...Read More
DEFERRED ASSET is an amount owed to...Read More
DEFERRED CREDITOR see DEFERRED INCOME.
DEFERRED DEVELOPMENT COSTS is the non-recognition of...Read More
DEFERRED EXPENDITURE is an expenditure for which...Read More
DEFERRED EXPENSES see PREPAID EXPENSES.
DEFERRED INCOME is that income for which...Read More
DEFERRED MAINTENANCE is asset maintenance that was...Read More
DEFERRED PAYMENT CREDIT is a type of...Read More
DEFERRED REVENUE see DEFERRED INCOME.
DEFERRED REVENUE EXPENDITURE see DEFERRED EXPENDITURE.
DEFERRED TAX ASSETS have an effect of...Read More
DEFERRED TAX LIABILITIES have an effect of...Read More
DEFERRED TAXES refers to all deferred taxes.
DEFICIENCY is a shortcoming in an internal...Read More
DEFICIT is a debit balance in the...Read More
DEFICIT BUDGET is where the estimates of...Read More
DEFICIT SPENDING is an excess of government...Read More
DEFINED CONTRIBUTION is a pension design that...Read More
DEFLATION is a contraction of economic activity...Read More
DELINQUENCY RATIO is the ratio of past-due...Read More
DELIVERY NOTE is a document, issued by...Read More
DELIVERY ORDER is a document from the...Read More
DELTA, in securities trading, is the relationship...Read More
DEMAND DEPOSIT is a bank deposit from...Read More
DEMAND DRAFT, also known as sight draft,...Read More
DEMAND NOTE is a note payable on...Read More
DEMAT ACCOUNT is an account offered by...Read More
DEMINIMUS, root is De minimis non curat...Read More
DEMOGRAPHICS are the attributes such as income,...Read More
DEMUTUALIZATION refers to the de-mutualizing of an...Read More
DENAR (DENARI) is a currency of Macedonia.
DENOMINATION is one of a series of...Read More
DEPARTMENTAL ACCOUNTING is where departments within an...Read More
DEPENDENT, generally, is a person who relies...Read More
DEPLETION is the process of cost allocation...Read More
DEPOSIT can mean a variety of things:...Read More
DEPOSITORY ACCOUNT are those accounts where assets;...Read More
DEPOSITORY BANK is when a company decides...Read More
DEPOSITS IN TRANSIT is deposits made to...Read More
DEPRECIABLE COST is fixed asset cost that...Read More
DEPRECIATED HISTORICAL COST (DHC) is he method...Read More
DEPRECIATION is the amount of expense charged...Read More
DEPRECIATION ALLOCATION is the allocation of the...Read More
DEPRECIATION AND AMORTIZATION is the standard line...Read More
DEPRECIATION CONVENTION is utilized to determine how...Read More
Depreciation Expense
DEPRECIATION METHOD see DEPRECIATION.
DEPRECIATION RECAPTURE is a provision contained in...Read More
DEPRECIATION RESERVE in the process of allocating...Read More
DEPRECIATION REVERSAL is the reversal of a...Read More
DEPRECIATION SCHEDULE is the statement, over time,...Read More
DEPTH OF MARKET is the number of...Read More
DERIVATIVE is a transaction or contract whose...Read More
DERIVATIVE CONTRACT is, generally, a financial contract...Read More
DERIVATIVE LIABILITIES are financial instruments under contracts...Read More
DESCRIPTIVE THEORY, in property rights, describes how...Read More
DESIGNATED is something selected or named for...Read More
DESIGNATED RECEIPTS is that revenue which is...Read More
DETAIL, in accounting, is extended treatment of...Read More
DETECTION RISK is the risk that audit...Read More
DETECTIVE CONTROL is a control designed to...Read More
DEVALUATION, in economics, is the lowering in...Read More
DEVELOPMENT normally refers to a) improving a...Read More
DEVIATION is the departure from prescribed internal...Read More
DEVOLUTION is the delegation of authority from...Read More
DEVOLVE is to pass on or delegate...Read More
DEVOLVED BUDGETING follows from devolving managerial responsibility,...Read More
DILUTED EARNINGS PER SHARE are earnings per...Read More
DILUTED SHARE see DILUTED EARNINGS PER SHARE.
DILUTION is the decrease, weakening, or loss...Read More
DINAR (DINARA) is a currency of: Algeria, Bahrain,...Read More
DIO is Days Inventory Outstanding.
DIRECT ATTRIBUTION is the most precise method...Read More
DIRECT COST is that portion of cost...Read More
DIRECT EXPENSE is that portion of expense...Read More
DIRECT FINANCING LEASE is one in which...Read More
DIRECT JOURNAL PAYMENT is a payment that...Read More
DIRECT LABOR is work performed by individuals...Read More
DIRECT LABOR BUDGET is a budget of...Read More
DIRECT LABOR RATE VARIANCE reveals the difference...Read More
DIRECT LABOR UTILIZATION RATE is total payroll...Read More
DIRECT MATERIAL is the cost of raw...Read More
DIRECT PARTICIPATION PROGRAM (DPP) is an investment...Read More
DIRECT WRITE-OFF METHOD is a method of...Read More
DIRECTORS REPORT is written by the Directors...Read More
DIRECTORS RESPONSIBILITY STATEMENT contains written assurances from...Read More
DIRECTORS VALUATION is a valuation that is...Read More
DIRHAM is a currency of Morocco and...Read More
DISABILITY INSURANCE, in the United States, is...Read More
DISBURSE/DISBURSEMENT is the paying out of money...Read More
DISC is Domestic International Sales Corporation.
DISCLAIMER is a statement that the auditor...Read More
DISCLOSURE is to reveal information. Financial statement...Read More
DISCLOSURE DOCUMENT PROGRAM, in the United States,...Read More
DISCLOSURE NOTE see DISCLOSURE PRINCIPLE.
DISCLOSURE PRINCIPLE states that any and all...Read More
DISCONTINUED OPERATIONS is the sale, disposal, or...Read More
DISCOUNT is a decrease in value (often...Read More
DISCOUNT ALLOWED, normally, is a reduction of...Read More
DISCOUNT FOR THE LACK OF CONTROL is...Read More
DISOUNT FOR LACK OF MARKETABILITY is an...Read More
DISCOUNT HOUSE is a company that specializes...Read More
DISCOUNT PAPER is securities that are issued...Read More
DISCOUNT RATE, generally, it is a rate of return...Read More
DISCOUNT WINDOW is the facility at a...Read More
DISCOUNTED CASH FLOW is a valuation method...Read More
DISCOUNTED CASH FLOW METHOD is a budgeting...Read More
DISCOUNTED EARNINGS determines the value of a...Read More
DISCOUNTED PAYBACK is the period of time...Read More
DISCOUNTED VALUE is the present value of...Read More
DISCOUNTING is the selling of accounts receivable,...Read More
DISCOVERY SAMPLING is sampling to determine whether...Read More
DISCREPANCY is a difference between conflicting facts...Read More
DISCRETIONARY means it is not mandatory, it...Read More
DISCRETIONARY ACCRUAL is a non-mandatory expense/asset that...Read More
DISCRETIONARY BUDGETING see DISCRETIONARY SPENDING.
DISCRETIONARY COST can be increased or decreased...Read More
DISCRETIONARY INCOME means the amount of a...Read More
DISCRETIONARY SPENDING consists of US government expenditures...Read More
DISHONORED NOTE is a note on which...Read More
DISINTERMEDIATION is the diversion of savings from...Read More
DISLOCATED WORKERS are individuals who have been...Read More
DISPATCH, in shipping, is the amount paid...Read More
DISPOSABLE INCOME is the amount of an...Read More
DISQUALIFICATION, in the UK, is when a...Read More
DISSOLUTION is the act of ending, terminating...Read More
DISTRIBUTABLE CASH is a common term used...Read More
DISTRIBUTION CHANNEL is a way of selling...Read More
DISTRIBUTION COST is any cost incurred to...Read More
DISTRIBUTION TO OWNERS is payment of earnings...Read More
DISTRIBUTIONS are payments from fund or corporate...Read More
DIT is Depreciation, Interest and Taxes.
DIVESTITURE is the sale by a company...Read More
DIVIDEND is that portion of a corporations...Read More
DIVIDEND CAPITALIZATION: Since most closely held companies...Read More
DIVIDEND COVER see DIVIDEND PAYOUT RATIO.
DIVIDEND DATE: The payment date remains the same...Read More
DIVIDEND PAYOUT RATIO is a measure of...Read More
DIVIDEND RECEIVED DEDUCTION is the reduction of dividend...Read More
DIVIDEND YIELD is the annual rate of...Read More
DIVIDEND YIELD RATIO allows investors to compare...Read More
DIVIDENDS PER SHARE (DPS) ratio is very...Read More
DIVISION is a self sufficient unit within...Read More
DMP is Direct Material Productivity, Debt Management...Read More
DOBRA (DOBRAS) is a currency of St....Read More
DOCK RECEIPT is a document issued by...Read More
DOCTRINE is a. something that is taught;...Read More
DOCUMENT is the written or printed paper...Read More
DOCUMENT CONTROL is a function or department...Read More
DOCUMENT MAINTENANCE is a formalized system of...Read More
DOCUMENT RECONCILIATION is the synchronization of formalized...Read More
DOCUMENT RETENTION POLICY is a set of...Read More
DOCUMENT REVIEW is a formalized technique of...Read More
DOCUMENTARY CREDIT is an arrangement by banks...Read More
DOH is Days on Hand (inventory).
DOLLAR is a currency of: Antarctica, Australia, Bahamas,...Read More
DOLLAR BOND is long-term municipal bonds quoted on...Read More
DOLLAR CONTROL SYSTEMS are systems used in...Read More
DOLLAR UNIT SAMPLING is a sampling plan...Read More
DOLLAR VALUE LIFO, in the U.S., is...Read More
DOLLAR-WEIGHTED RATE OF RETURN is also called...Read More
DOLLARIZATION is the use of U.S. dollars...Read More
DONATED ASSETS are assets received in a...Read More
DONATED CAPITAL is a gift of assets...Read More
DONG is a currency of Cambodia, Laos, Vietnam,...Read More
DOOMSDAY RATIO is related to the quick...Read More
DOUBLE ACCOUNTING is the un-intentional, or sometimes...Read More
DOUBLE DECLINING BALANCE DEPRECIATION see DECLINING BALANCE...Read More
DOUBLE DIPPING is two incomes received from...Read More
DOUBLE LEVERAGE usually refers to a situation...Read More
DOUBLE RULE is a double line drawn...Read More
DOUBLE-ENTRY ACCOUNTING is a system of recording...Read More
DOUBTFUL DEBT is a debt where circumstances...Read More
DOW JONES INDUSTRIAL AVERAGE (DIA) is an index...Read More
DOWN PAYMENT is a partial payment made...Read More
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...Read More
DR, in accounting, is an acronym for...Read More
DRACHMA (DRACHMAI) is a currency of Greece.
DRAFT, in import / export, is a...Read More
DRAFT, DEMAND OR SIGHT, in import /...Read More
DRAM is a currency of Armenia.
DRAW see PROPRIETORS DRAW.
DRAWDOWN is the magnitude of a decline...Read More
DRAWEE is the buyer of a draft...Read More
DRAWING ACCOUNT see PROPRIETORS DRAW.
DRAWINGS see PROPRIETORS DRAW.
DROP SHIP is where the seller/retailer of...Read More
DSO, in accounting, is an acronym that...Read More
DSS is Decision Support System.
DTD can be: Dated, Day-to-day, or Document...Read More
DUAL DATE is when a major event...Read More
DUAL PURPOSE TEST is when audit procedures...Read More
DUALITY CONCEPT is the foundation of the...Read More
DUE DILIGENCE usually refers to an internal...Read More
DUMPING is the selling of merchandise in...Read More
DUN is when you importune (beg or...Read More
DUN & BRADSTREET (D&B) is a United...Read More
DUPONT ANALYSIS is a method for analyzing...Read More
DURABLE COMPETITIVE ADVANTAGE (DCA) see SUSTAINABLE COMPETITIVE...Read More
DURATION, in securities, is a measure in...Read More
DURATION DRIVERS represent the amount of time...Read More
DUS is Dollar Unit Sampling.
DUTY is a tax imposed by a...Read More
There are 270 accounting terms that start with 'D'