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Letter D
days' sales in accounts receivable
days' sales in inventory
DCF
death spiral
debenture bond
debit (as in debit and credit)
debit balance
debit card
debit memorandum
debt extinguishment
debt financing
debt issue costs
debt ratio
debt service
debt to equity ratio
debt to total asset ratio
debtor
decentralization
declaration date
declining-balance method of depreciation
deferral
deferral-type adjusting entry
deferred charge
deferred debits
deferred expense
deferred income taxes
deferred revenues
deficit
defined benefit pension plan
defined contribution pension plan
delivery equipment
delivery expense
demand deposits
departmental overhead rate
dependent variable
depletion
depletion expense
depositor
deposits
deposits in transit
depreciable cost
depreciated
depreciation
*
depreciation - accelerated
depreciation - double declining balance
depreciation - straight line
depreciation - sum of the years' digits
depreciation expense
depreciation expense: equipment
depreciation methods
differential cost
differential revenue
direct allocation method
direct cost
direct costing
direct labor efficiency variance
direct labor price variance
direct labor quantity variance
direct labor rate variance
direct labor usage variance
direct materials
direct materials efficiency variance
direct materials inventory
direct materials price variance
direct materials quantity variance
direct materials usage variance
direct method
direct write-off method
disclosure
discontinued operations
discount on bonds payable
discount on notes payable
discount on notes receivable
discount rate
discounted cash flow model
discounted cash flow technique
disposal of fixed assets
dividend
dividend declaration date
dividend payment date
dividend payout ratio
dividend yield
dividends declared
dividends in arrears
dividends payable
divisions
dollar-value LIFO retail method
dollar-value retail method
donated capital
donor
donor restriction
donor-imposed condition
donor-imposed restriction
double-declining balance method of depreciation
double-entry accounting
downward demand spiral
dr.
draw
drawing account
dues
duplicate payment
*
This is also a major topic with free Explanation, Quiz, Puzzles, and Q&A.
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Bookkeeping
Financial
Managerial
Suggested
Alphabetical
How to Begin (Video)
01.
Accounting Basics
02.
Debits and Credits
03.
Chart of Accounts
04.
Bookkeeping
05.
Accounting Equation
06.
Accounting Principles
07.
Financial Accounting
08.
Adjusting Entries
09.
Financial Statements
10.
Balance Sheet
11.
Working Capital and Liquidity
12.
Income Statement
13.
Cash Flow Statement
14.
Financial Ratios
15.
Bank Reconciliation
16.
Accounts Receivable and Bad
Debts Expense
17.
Accounts Payable
18.
Inventory and Cost of Goods Sold
19.
Depreciation
20.
Payroll Accounting
21.
Bonds Payable
22.
Stockholders' Equity
23.
Present Value of a Single Amount
24.
Present Value of an Ordinary Annuity
25.
Future Value of a Single Amount
26.
Nonprofit Accounting
27.
Break-even Point
28.
Improving Profits
29.
Evaluating Business Investments
30.
Manufacturing Overhead
31.
Nonmanufacturing Overhead
32.
Activity Based Costing
33.
Standard Costing
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