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Debit
Debit is an entry that increases assets or expenses and decreases liabilities or equity in double-entry accounting. Every debit has a corresponding credit. For example, when you buy equipment with cash, the equipment account is debited, and the cash account is credited.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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