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Category: D

Drawing Account

Definition A Drawing Account is a type of account used in a sole proprietorship business model where the owners withdraw funds for personal use. This

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Dry Powder

Definition “Dry powder” is a financial term referring to a company’s or individual’s reserved, liquid funds that are available to be invested. It indicates the

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Due from Account

Definition A Due from Account in finance refers to an asset account in the general ledger that records amounts to be received from another entity.

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Drawee

Definition A drawee is a financial term used to describe the party that has been directed by the depositor to pay a certain sum of

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Due to Account

Definition “Due to Account” in finance refers to a liability account that tracks the amount of funds to be paid to another account or individual.

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Dual Class Stock

Definition Dual class stock is a structure used by some corporations to allow for differential voting rights among shareholders. It refers to the issuance of

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Due Diligence

Definition Due diligence in finance refers to the intensive investigation or audit of a potential investment, such as a detailed analysis of a company’s finances,

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Dumping

Definition Dumping is a negative financial term primarily used in the context of international trade. It refers to the practice where a country or company

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Dual Listing

Definition Dual listing refers to a company’s practice of listing its shares on two or more different exchanges to enhance liquidity and appeal to a

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