DSUM Formula Instead SUMIF Formula

I come across a spreadsheet that is using DSUM formula, I did not understand why someone used DSUM instead of SUMIF formula, because using DSUM formula they had to use two extra cells for criteria, as seen in this example.
I like to know is there any advantage of using DSUM instead of SUMIF in this example.
The formule they used is =DSUM(J109:K113,2,$M$2:$M$3)
and the criteria is G,D
so they are adding all Debits in that column.
I changed the formula to =SUMIF($J$110:$J$113,"D",$K$110:$K$113)
that of course does not need $M$2:$M$3 range criteria.

G 3458224.37
D 3401317.50
C 3401317.50
C 56906.87
D 56906.87