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D

Data analysis software (podcast)
Data presentation (podcast)
Data processing cycle
Daybook
Daypart
Days cash on hand
Days inventory outstanding
Days payable outstanding
Days working capital
Days' sales in inventory
Days' sales outstanding
Days' sales uncollected
Death valley curve
Debenture
Debenture bond
Debenture capital
Debit
Debit and credit rules
Debit balance
Debit memo
Debits and credits
Debt
Debt accounting
Debt collection strategies
Debt extinguishment
Debt ratio
Debt ratios
Debt retirement
Debt security
Debt service coverage ratio
Debt service fund
Debt to assets ratio
Debt to equity ratio
Debt types (podcast)
Debtor
Debtor days calculation
Debtor in possession
Decentralized organizational structure
Declaration date
Declared dividend
Decline of the CPA (podcast)
Declining balance method
Deductible temporary difference
Deduction management
Deep discount bond
Default
Default risk
Defects per unit
Defensive intangible asset
Defensive interval ratio
Deferral
Deferral type adjusting entry
Deferred asset
Deferred charge
Deferred compensation accounting
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
Deficit
Degree of financial leverage
Degree of operating leverage
Degree of relative liquidity
Degree of total leverage
Deleveraging
Delinquency
Delivery cycle time
Delivery expense
Demand loan
Department
Departmental overhead rate
Departmental rate
Dependent demand
Depletion
Depletion expense
Depletion method
Deposit in transit
Deposit receipt
Deposit slip
Deposits
Depreciable asset
Depreciable cost
Depreciated cost
Depreciation
Depreciation accounting entry
Depreciation basis
Depreciation depletion and amortization
Depreciation expense
Depreciation methods
Depreciation of leasehold improvements
Depreciation overview
Depreciation recapture
Depreciation tax shield
Derecognition
Derivative
Derivative accounting
Derivative instruments
Detachable warrant
Detachable warrant accounting
Detailed audit
Detection risk
Detective control
Determinants of working capital
Development stage enterprise
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 audit, review, and compilation
Difference between authorized and outstanding shares
Difference between bad debt and doubtful debt
Difference between balance sheet and income statement
Difference between bank balance and book balance
Difference between book value and market value
Difference between budget and 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 CEO and CFO
Difference between consignor and consignee
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 cost center and profit center
Difference between current ratio and quick ratio
Difference between debtor and creditor
Difference between depreciation on the income statement and balance sheet
Difference between depreciation expense and accumulated depreciation
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 expense and expenditure
Difference between expenses and losses
Difference between expenses and payments
Difference between expensing and capitalizing
Difference between finance lease and 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 general ledger and general journal
Difference between general ledger and trial balance
Difference between gross 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 and explicit costs
Difference between income and profit
Difference between interest expense and interest payable
Difference between internal and external audits
Difference between invoice and statement
Difference between journal and ledger
Difference between liability and 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 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 and period costs
Difference between profit and cash flow
Difference between public and private accounting
Difference between recourse and non-recourse debt
Difference between reserve and allowance
Difference between reserve and provision
Difference between revenues and earnings
Difference between revenues and receipts
Difference between salary and wages
Difference between semimonthly and biweekly payroll
Difference between shareholder and stakeholder
Difference between simple interest and compound interest
Difference between SOC type 1 and type 2 reports
Difference between stockholder and shareholder
Difference between stocks and bonds
Difference between trade date and settlement date accounting
Difference between trial balance and balance sheet
Difference between turnover and profit
Difference between unadjusted and adjusted trial balance
Difference between unearned revenue and unrecorded revenue
Difference between vertical analysis and horizontal analysis
Difference between work in process and progress
Different types of accountants
Differential cost
Differential revenue
Differentiation strategy
Diluted earnings per share
Dilution
Dilutive
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
Director
Disbursement
Disclaimer of opinion
Disclosure
Disclosure committee
Discontinued operations
Discount
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 cash flows (podcast)
Discounted payback period
Discovery sampling
Discovery value accounting
Discretionary cost
Discretionary fixed cost
Disposal account
Disposal group
Distress price
Distribution channel
Distribution cost
Distribution to owners
Distributions
Diversifiable risk
Divestitures (podcast)
Divestment
Divided interest
Dividend (2)
Dividend coverage ratio
Dividend exclusion
Dividend payout ratio
Dividend per share
Dividend yield ratio
Dividends
Dividends declared
Dividends in arrears
Dividends payable
Divisional structure
Does a dividend reduce profit?
Does an expense appear on the balance sheet?
Dollar value LIFO
Domestic corporation
Donated capital
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
Downtime
Downward demand spiral
Drawing account
Drop shipping
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
Dutch auction
Dynamic pricing

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