EDIT:
As this seem to be a top result on Google and my answer below is not, please refer to this much better answer:
https://stackoverflow.com/a/1222488/1240557
OLD ANSWER (not so complete :))
In order to create good software, you have to know what that software
is all about. You cannot create a banking software system unless you
have a good understanding of what banking is all about, one must
understand the domain of banking.
From: Domain Driven Design by Eric Evans.
This book does a pretty good job of describing DDD.
Register to download a summary of the book, or download the summary directly.