Deferred bonds, definition of, [23]
Delivery receipt definition of, [23]
Demand note, definition of, [23]
Departmental records, [148]
Deposit, definition of, [24]
Depositing cash, [57]
Depreciation, definition of, [24]
Discount, definition of, [24]
Discount and exchange, [56]
Discounts allowed, [94]