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  • deposits in transit

    Income that has been processed but not yet recorded by the bank.

    Accounting; General accounting
  • differential cost

    The difference between the costs of two or more alternatives.

    Accounting; General accounting
  • differential accounting

    Financial analysis in which the differences between figures representing alternative courses of action are highlighted to facilitate decision making.

    Accounting; General accounting
  • development stage enterprise

    A business whose primary functions center on launching itself, and which meets one of the following criteria: (1) the intended main operations have not begun, or (2) main operations have begun, but there has been no major income. Generally Accepted Accounting Principles are applied to development ...

    Accounting; General accounting
  • detective control

    Financial control technique based on regular external audits, and surprise internal audits, for early discovery of problems and to deter fraud or leakage of funds.

    Accounting; General accounting
  • depreciation to sales ratio

    Measure of the level of non-cash expenditure in relation to total sales. Formula: Depreciation ÷ sales revenue.

    Accounting; General accounting
  • deposit account

    Interest earning account at a bank or other depository institution the withdrawals from which are limited to the amount of the account's credit balance.

    Accounting; General accounting
  • depletion accounting

    Charge against earnings, based on the amount of wasting (consumed or extracted) natural resources that are taken out of total available reserves during an accounting period, and conceivably can be reduced to zero over the years. It is a bookkeeping entry and does not represent any cash outlay or ...

    Accounting; General accounting
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