cash book

cash book The book of prime entry in which are recorded receipts into and payments out of the organization’s bank account (comparepetty cash). The cash book, unlike most other books of prime entry, is also an account, as its balance shows the amount due to or from the bank.

• decider
• decimal currency
• decision making
• decision-making unit
• decision model
• decision support system
• decision table
• decision tree
• deck cargo
• declaration of dividend
• declaration of solvency
• decline stage
• decreasing term assurance
• deductible
• deduplication
• deed
• deed of arrangement
• deed of assignment
• deed of partnership
• deed of variation
• deed poll
• deep-line strategy
• deeply discounted security
• deep market
• de facto