Accounting Terms: D

Accounting Terms: D

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Accounting Terms: D

Data Analysis Software

Data Presentation

Data Processing Cycle



Days Cash on Hand

Days Inventory Outstanding

Days Payable Outstanding

Days Working Capital

Days’ Sales in Inventory

Days’ Sales Outstanding

Days’ Sales Uncollected

De Minimis Fringe Benefits


Debenture Bond

Debenture Capital


Debit and Credit Rules

Debit Balance

Debit Card

Debit Memo

Debits and Credits


Debt Accounting

Debt Collection Strategies

Debt Extinguishment

Debt Financing

Debt Issue

Debt Ratio

Debt Ratios

Debt Restructuring

Debt Retirement

Debt Security

Debt Service Coverage Ratio

Debt Service Fund

Debt to Assets Ratio

Debt to Equity Ratio



Declaration Date

Declared Dividend

Declining Balance Method

Deductible Temporary Difference

Deep Discount Bond



Default Risk


Defects per Unit

Defensive Intangible Asset

Defensive Interval Ratio


Deferral Type Adjusting Entry

Deferred Annuity

Deferred Asset

Deferred Charge

Deferred Compensation Accounting

Deferred Compensation Plans

Deferred Cost

Deferred Credit

Deferred Debit

Deferred Expense

Deferred Gross Profit

Deferred Income

Deferred Income Tax Liability

Deferred Income Taxes

Deferred Interest Bond

Deferred Liability

Deferred Rent Accounting

Deferred Revenue

Deferred Tax Asset

Deferred Tax Asset Valuation Allowance

Deferred Tax Liability


Deficiency Claim

Deficiency in Internal Control

Deficiency Letter


Defined Benefit Plan

Defined Contribution Plan



Degree of Financial Leverage

Degree of Operating Leverage

Degree of Relative Liquidity

Degree of Total Leverage



Delivery Cycle Time

Delivery Expenses

Delphi Method


Demand Deposit

Demand Loan


Departmental Overhead Rate

Departmental Rate

Dependent Demand

Dependent Variable


Depletion Expense

Depletion Method

Deposit in Transit

Deposit Receipt

Deposit Slip


Depreciable Asset

Depreciable Cost

Depreciated Cost


Depreciation Accounting Entry

Depreciation Basis

Depreciation, Depletion, and Amortization

Depreciation Expense

Depreciation Methods

Depreciation of Leasehold Improvements

Depreciation Overview

Depreciation Recapture

Depreciation Tax Shield



Derivative Accounting

Derivative Instruments

Detachable Warrant

Detachable Warrant Accounting

Detailed Audit

Detection Risk

Detective Control

Determinants of Working Capital

Development Stage Enterprise

Difference Between Accountants and Bookkeepers

Difference Between Accounting and Bookkeeping

Difference Between Accounts Receivable and Payable

Difference Between Accruals and Deferrals

Difference Between Actual Overhead and Applied Overhead

Difference Between Adjusting Entries and Closing Entries

Difference Between Adjusting Entries and Correcting Entries

Difference Between Amortization and Depreciation

Difference Between Assets and Fixed Assets

Difference Between Assets and Liabilities

Difference Between an Audit, Review, and Compilation

Difference Between Authorized Shares and Outstanding Shares

Difference Between Bad Debt and Doubtful Debt

Difference Between a Balance Sheet and an Income Statement

Difference Between Bank Balance and Book Balance

Difference Between Book Value and Market Value

Difference Between a Budget and a Forecast

Difference Between Business Risk and Financial Risk

Difference Between Capital Expenditure and Revenue Expenditure

Difference Between Cash Flow and Free Cash Flow

Difference Between Cash Flow and Funds Flow

Difference Between a CEO and a CFO

Difference Between a Consignor and a Consignee

Difference Between a Contractor and an Employee

Difference Between Contribution and Gross Margin

Difference Between Cost Accounting and Financial Accounting

Difference Between Cost and Expense

Difference Between Cost and Price

Difference Between a Cost Center and a Profit Center

Difference Between the Current Ratio and the Quick Ratio

Difference Between a Debtor and a Creditor

Difference Between Depreciation Expense and Accumulated Depreciation

Difference Between Depreciation on the Income Statement and Balance Sheet

Difference Between Direct and Indirect Cash Flow Methods

Difference Between Direct Costs and Indirect Costs

Difference Between Direct Labor and Indirect Labor

Difference Between Earnings and Profit

Difference Between EBIT and EBITDA

Difference Between Equity Financing and Debt Financing

Difference Between an Expense and an Expenditure

Difference Between Expenses and Losses

Difference Between Expenses and Payments

Difference Between Expensing and Capitalizing

Difference Between a Finance Lease and an Operating Lease

Difference Between Financial and Managerial Accounting

Difference Between Fixed Cost and Variable Cost

Difference Between Forward P/E and Trailing P/E

Difference Between GAAP and IFRS

Difference Between a General Ledger and a General Journal

Difference Between a General Ledger and a Trial Balance

Difference Between Gross Income and Net Income

Difference Between Gross Cost and Net Cost

Difference Between Gross Margin and Net Margin

Difference Between Gross Sales and Net Sales

Difference Between Implicit Costs and Explicit Costs

Difference Between Income and Profit

Difference Between Interest Expense and Interest Payable

Difference Between Internal and External Audits

Difference Between an Invoice and a Statement

Difference Between a Journal and a Ledger

Difference Between a Liability and a Debt

Difference Between Margin and Markup

Difference Between Marginal Costing and Absorption Costing

Difference Between Net Income and Net Cash Flow

Difference Between Nominal Accounts and Real Accounts

Difference Between Normal Costing and Standard Costing

Difference Between NPV and IRR

Difference Between Paid-in Capital and Retained Earnings

Difference Between Par Value and No Par Value Stock

Difference Between Periodic and Perpetual Inventory Systems

Difference Between Preferred Stock and Common Stock

Difference Between Present Value and Net Present Value

Difference Between Prime Costs and Conversion Costs

Difference Between Product Costs and Period Costs

Difference Between Profit and Cash Flow

Difference Between Public Accounting and Private Accounting

Difference Between Recourse Debt and Non-recourse Debt

Difference Between Reserves and Allowances

Difference Between Reserves and Provisions

Difference Between Revenues and Earnings

Difference Between Revenues and Receipts

Difference Between Salary and Wages

Difference Between Semimonthly and Biweekly Payroll

Difference Between a Shareholder and a Stakeholder

Difference Between Simple Interest and Compound Interest

Difference Between SOC Type 1 and Type 2 Reports

Difference Between a Stockholder and a Shareholder

Difference Between Stocks and Bonds

Difference Between Trade Date Accounting and Settlement Date Accounting

Difference Between a Trial Balance and a Balance Sheet

Difference Between Turnover and Profit

Difference Between an Unadjusted Trial Balance and an Adjusted Trial Balance

Difference Between Unearned Revenue and Unrecorded Revenue

Difference Between Vertical Analysis and Horizontal Analysis

Difference Between Work in Process and Work in Progress

Different Types of Accountants

Differential Cost

Differential Revenue

Differentiation Strategy

Diluted Earnings per Share


Dilutive Securities

Direct Allocation Method

Direct Cost

Direct Cost Examples

Direct Costing

Direct Credit

Direct Deposit

Direct Expense

Direct Financial Interest

Direct Financing Lease

Direct Labor

Direct Labor Budget

Direct Labor Cost

Direct Margin

Direct Material

Direct Material Budget

Direct Material Cost

Direct Material Mix Variance

Direct Material Price Variance

Direct Material Usage Variance

Direct Material Variance

Direct Materials

Direct Materials Inventory

Direct Selling Costs

Direct Write-off Method

Direct Write-off Method vs Allowance Method


Directors’ Report

Disaster Recovery Plan


Disclaimer of Opinion


Disclosure Committee

Discontinued Operations


Discount Allowed and Discount Received

Discount Bond

Discount Interest

Discount Lost

Discount Method

Discount on Bonds Payable

Discount on Notes Payable

Discount on Notes Receivable

Discount Rate

Discounted Cash Flow

Discounted Cash Flow Method

Discounted Payback Period

Discovery Sampling

Discretionary Cost

Discretionary Fixed Cost

Disposal Account

Disposal Group

Distress Price

Distribution Channel

Distribution Cost

Distribution to Owners


Diversifiable Risk



Divided Interest


Dividend Coverage Ratio

Dividend Payout Ratio

Dividend per Share

Dividend Reinvestment Plan

Dividend Yield Ratio


Dividends Declared

Dividends in Arrears

Dividends Payable

Division Order

Divisional Structure

Does a Dividend Reduce Profit?

Does an Expense Appear on the Balance Sheet?

Dollar Value LIFO

Domestic Corporation

Donated Capital

Donated Stock

Donor-Imposed Condition

Donor-Imposed Restriction

Doomsday Ratio

Double Declining Balance Depreciation

Double Entry Accounting

Double Entry System

Double Extension Method

Double Taxation

Down Payment

Downside Risk


Downward Demand Spiral

Drag-Along Rights

Drawing Account

Dual Aspect Concept

Dual Pricing

Dual-Purpose Test

Due Care

Due Date on Invoices

Due Diligence

Due Diligence Checklist

Due Professional Care

Dummy Activity

Dunning Letter

Duplicate Payment

DuPont Analysis

Durability Bias

Dynamic Pricing

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