_Dishonor_--Refusal to accept a draft, or failure to pay a written obligation when due. [Illustration: Demand Note] _Dividend_--The profits which are distributed among the stockholders of a corporation. _Draft_--A written order for the payment of money--usually made through some bank. _Drawer_--The person by whom the draft is made; the one who requested the payment of money by the drawee. _Drayage_--Synonymous with cartage. _Due Bill_--A written acknowledgment of an amount due; of the same effect as a demand note. _Dunning_--Soliciting or urgently pressing the payment of a debt. _Duplicate_--A copy of a paper or document; the act of making a copy. _Duty_--The tax paid on imported goods. _Doubtful_--Of questionable value. We refer to an account as "doubtful" when we question the likelihood of its payment. [Illustration: Draft] _Earnest_--An advance payment, applying on the purchase price, made to bind an oral bargain. _Embezzlement_--See Defalcation. _Exchange_--The charge made by a bank for the collection of drafts or checks. _Exports_--Commodities sent to another country. _Extend_--To set a later date for payment; to add several items and carry the totals to the proper column. _Face Value_--The amount for which a commercial paper is drawn. _Facsimile_--An exact duplicate or exact copy. _Financial Statement_--A term used in the same sense as _balance sheet_ or _annual statement_. _Fiscal_--A financial or business year, in contradistinction to a calendar year. The fiscal year of a business may commence and end on any date--usually on the date on which it was started. _Fixed Assets_--Permanent assets acquired by a firm or corporation to enable them to conduct a business. Includes real estate, building, machinery, horses and wagons, etc. _Fixed Charges_--Those charges in connection with the operation of a business which occur at regular intervals, such as rent, taxes, etc. _Fixtures_--A fixed asset represented by that part of the furniture not readily removable, such as gas and electric light fixtures. _Folio_--A column provided in account books, in which to enter the page numbers of other books from or to which records are transferred. _Footing_--The sum or amount of a column of figures. _Foreign Exchange_--Drafts on foreign cities. _Freight_--The charges paid for the transportation of goods. _Gain_--The increase in value of assets or profit resulting from a transaction or transactions. _Gauging_--Measuring the liquid contents of casks or barrels. _Going Business_--A term used to designate a business in actual operation. Goodwill or the reputation of a business has a value so long as the business is in operation, or keeps going. When a business is discontinued, only the physical assets or actual properties owned by the business are of value. _Good Will_--The monetary value of the reputation of a business over and above its visible assets; the value of a business name.