Accounting Dictionary

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Letter D

Days' Sales in Inventory 
Debenture 
Debit, (2)
Debit and Credit Rules 
Debit Balance 
Debit Memo 
Debt 
Debt Due on Demand 
Debt to Assets Ratio 
Debt to Equity Ratio 
Debt Service Coverage Ratio 
Debt with Covenants 
Debtor, (2)
Debtor and Creditor, Difference Between 
Debtor Days 
Decentralized Organizational Structure 
Declining Balance Depreciation 
Default 
Defensive Intangible Asset 
Deferral 
Deferred Asset 
Deferred Charge 
Deferred Compensation, (2)
Deferred Cost 
Deferred Credit 
Deferred Expense 
Deferred Income Taxes 
Deferred Revenue 
Deferred Interest Bond 
Deferred Tax Asset 
Deferred Tax Liability 
Deficit 
Defined Benefit Plan 
Defined Contribution Plan 
Degree of Financial Leverage 
Depletion 
Depletion Method 
Deposit in Transit 
Deposit Return 
Depreciation, (2)
Depreciation, Affect on Cash Flow 
Depreciation as Direct or Indirect Cost 
Depreciation as Operating Expense  
Depreciation Causes 
Depreciation, How to Calculate 
Depreciation Methods 
Depreciation, Purpose of
Derecognition 
Derivative 
Detachable Warrant, (2)
Differential Cost 
Diluted Earnings per Share 
Dilution 
Direct Allocation Method 
Direct Cost, (2)
Direct Costing, (2)
Direct Deposit, (2)
Direct Expense 
Direct Labor, (2)
Direct Labor Budget 
Direct Material Cost, (2)
Direct Material Mix Variance 
Direct Material Price Variance 
Direct Material Usage Variance 
Direct Material Variance 
Direct Materials 
Direct Materials Budget 
Direct Method 
Direct Quote 
Direct Write Off Method 
Director 
Disclosure 
Disclosure Committee 
Discontinued Operations (2)
Discount 
Discount Allowed 
Discount Bond 
Discount Method 
Discount on Bonds Payable 
Discount Received 
Discount Rate 
Discounted Cash Flow 
Discretionary Cost 
Discretionary Fixed Cost 
Disposal Account 
Distribution Method 
Distributions 
Dividend, (2)
Dividend Payment Date 
Dividend Payout Ratio 
Dividend Types 
Dividend Yield 
Dividend Yield Ratio 
Dividends Payable 
Divisional Organizational Structure 
Double Entry Accounting 
Doubtful Debt 
Drawing Account 
Driver 
Drop Shipping, (2)
Due Diligence 
Dunning Letter 
Dynamic Pricing