Dynamic Programming
Abida Rehman Dynamic Programming: Learning Objective of the Article: Define and explain the term "dynamic programming". In which situation it is used to optimize the the use of resources. Definition and Explanation…
Drawing, Acceptance, and Payment of Bills of Exchange
Drawing, Acceptance, and Payment of Bills of Exchange: Learning Objectives: Make journal entries in the books of creditor and debtor at the time of drawing, acceptance, and payment of a…
Double Entry System of Bookkeeping
Double Entry System of Bookkeeping: Learning Objectives: Define and explain double entry system of book-keeping. What are the advantages and disadvantages of double entry system of book-keeping? The double entry…
Divisional Autonomy and Sub-optimization
Divisional Autonomy and Sub-optimization: How much autonomy should be granted to divisions in setting their own transfer prices and in making decisions concerning whether to sell internally or to sell…
Division of Labor Definition
Division of Labor Definition: The breakdown of jobs into narrow and repetitive tasks is called division of labor. In 1776, Adam Smith published his book The Wealth of Nation, in…
Dividend Yield Ratio
Dividend Yield Ratio: Definition: Dividend yield ratio is the relationship between dividends per share and the market value of the shares. Share holders are real owners of a company and…
Dividend Payout Ratio
Dividend Payout Ratio: Dividend payout ratio is calculated to find the extent to which earnings per share have been used for paying dividend and to know what portion of earnings…
Distribution of Quality Costs/Quality Cost Report
Distribution of Quality Costs/Quality Cost Report: Learning objectives of this article: Prepare and interpret a quality cost report. How to Distribute Quality Costs? A company's total quality cost is likely…
Disposition of Underapplied or Overapplied Overhead Balances
Disposition of Underapplied or Overapplied Overhead Balances: Learning objective of the article: How is over and under applied overhead is disposed off. Give an example to explain the procedure? What…
Dishonour of a Bill of Exchange
Learning Objectives: Make journal entries when a bill of exchange is dishonoured by the drawee. Definition and Explanation: A bill of exchange is said to be dishonored when the drawee…
Discussion Questions and Answers
Discussion Questions and Answers: Learning Objectives: Find answers of the general questions about Fist in First Out and Average Method of process costing system. Questions: How does the FIFO method…
Discretionary Fixed Cost Definition
Discretionary Fixed Cost Definition: Discretionary fixed costs are those fixed costs that arise from annual decisions by management to spend in certain fixed cost areas, for example advertising and research.
Discounting a Bill of Exchange
Discounting a Bill of Exchange: Learning Objectives: Make journal entries in the books of creditor and debtors at the time of discounting of bill of exchange. If the holder of…
Directing and Motivating Definition
Directing and Motivating Definition: Mobilizing employees to carry out plans and run routine operations.
Direct Method Cash Flow Definition
Direct Method Cash Flow Definition: A method of computing the cash provided by operating activities in which the income statement is reconstructed on a cash basis from top to bottom.
Direct method Cost of Allocation Definition
Direct method Cost of Allocation Definition: The allocation of all of a service department's costs directly to operating departments without recognizing services provided to other service departments.
Direct Method of Cost Allocation-Service Department Costing
Direct Method of Cost Allocation-Service Department Costing: Definition: Direct method is a cost allocation method under which any of the allocation base attributable to the service departments themselves is ignored;…
Direct Method of Cost Allocation-Service Department Costing
Direct Method of Cost Allocation-Service Department Costing: Definition: Direct method is a cost allocation method under which any of the allocation base attributable to the service departments themselves is ignored;…