A B C D E F G I J L N O R S T V

Debit

Debit. An accounting entry that either increases an asset or expense account, or decreases a liability or equity account. It is positioned on the left side of an accounting entry. ... Read MoreRead More

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Debit

Debit: An entry recording an expense or asset increase (opposite of credit). ... Read MoreRead More

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Depreciation

Depreciation. A non-cash expense that shows an asset’s loss of value due to usage and/or time. ... Read MoreRead More

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Depreciation

Depreciation: The gradual reduction in the value of an asset over time. ... Read MoreRead More

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Dividends

Dividends: Profits distributed to shareholders. ... Read MoreRead More

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Double-Entry System

Double-Entry System: The accounting method where every transaction affects at least two accounts (debit and credit). ... Read MoreRead More

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Due Diligence

(1) Procedures performed by underwriters in connection with the issuance of a SECURITIES EXCHANGE COMMISSION (SEC) registration statement. These procedures involve questions concerning the company and its business, products, competitive ... Read MoreRead More

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