days sales outstanding

The amount of time a company will have before a payment can be considered income received.

days receivable

The amount of time a consumer has to pay for a product or service.

days payable

The amount of time a company has to repay obligations.

days of grace

Number of days by which a debtor or acceptor of a draft may exceed the due date before being in default.

days accounts receivable

The average number of days a company takes to collect payments on goods sold.Numbers much higher than 40 to 50 days indicate collection problems and significant pressure on cash flows. Numbers much lower than 40 to 50 days indicate overly-strict credit policies that might prevent higher sales ...

days accounts payable

The average number of days a company takes to pay its bills, used as a measure of how much it depends on trade credit for short-term financing.

daybook

Accounting book of original entry in which transactions (such sales and/or purchases) are entered on the day they occur, for later posting to the appropriate ledger(s).

day-end closing

An accounting procedure undertaken at the end of the day to ensure that all business transactions from the current day have been correctly processed. Day-end closing is part of a company's closing operations. See also month-end closing, year-end closing.