D

drawings

2018-05-01T10:26:14+00:00

withdrawals of assets (usually cash) from a business by a sole proprietor or a partner.

drawings 2018-05-01T10:26:14+00:00

dividend

2018-05-01T10:24:34+00:00

a distribution of the profits of a company among its members or shareholders.

dividend 2018-05-01T10:24:34+00:00

dishonoured

2018-05-01T10:22:39+00:00

the word used to describe a cheque, which the bank will not pay, because the customer’s account lacks sufficient funds.

dishonoured 2018-05-01T10:22:39+00:00

discount

2018-05-01T10:21:40+00:00

a deduction made from the normal cost or purchase price.

discount 2018-05-01T10:21:40+00:00

disbursements

2018-05-01T10:20:37+00:00

funds paid out of a business in settlement of obligations.

disbursements 2018-05-01T10:20:37+00:00

director’s guarantee

2018-05-01T10:19:28+00:00

a personal guarantee given by a director of a company that s/he will be personally responsible for a debt or other liability of the company. Usually requested in credit applications, [...]

director’s guarantee 2018-05-01T10:19:28+00:00

direct costs

2018-05-23T08:43:45+00:00

the costs incurred, in addition to fixed costs, as a result of manufacturing a product or providing a service. Direct costs are made up of direct material, direct labour and [...]

direct costs 2018-05-23T08:43:45+00:00

depreciation schedule

2018-05-23T08:43:26+00:00

a table showing depreciable assets, the year each was purchased, its cost, the percentage by which it is depreciated each year and written down current value.

depreciation schedule 2018-05-23T08:43:26+00:00

depreciation expense

2018-05-23T08:43:10+00:00

gradual reduction of the value of a fixed asset and gradual application of this cost to the expenses of a business over the useful life of the asset.

depreciation expense 2018-05-23T08:43:10+00:00

demand

2018-05-23T08:52:11+00:00

an order to comply with an obligation. In business, paying on "demand" means that the obligation must be satisfied immediately when requested.

demand 2018-05-23T08:52:11+00:00

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