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C Definitions
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C Corporation
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Calculating Value Added Tax (VAT)
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Call option
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Call premium
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Call price
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Call to Action
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Callable bond
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Callable Bonds
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Callable preferred stock
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Called up
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cancellation clause
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Cancelled Checks
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Cannibalization
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canvassing
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cap
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Capacity Utilization Rate
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Capital
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capital
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Capital allowances
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Capital Asset Pricing Model (CAPM)
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Capital budgeting
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Capital Conservation
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Capital employed
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Capital Equipment
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Capital expenditure
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capital expenditure
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Capital Expenditure (CAPEX)
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Capital expenditures
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capital gains tax
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Capital Gains Tax (“CGTâ€)
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Capital Investment
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Capital lease
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Capital Liquidation
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Capital maintenance approach in determining net income
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Capital maintenance approach to net income
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capital market
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Capital markets
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Capital Outlay
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Capital rationing
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Capital Resources
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capital stock
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Capital structure
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capital structure theory:
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Capitalisation issue
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Capitalist Economy
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capitalization
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capitalization rate
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capitalize
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Capitalizing
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Capitation
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carrying amount
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Carrying Cost
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carrying cost of inventory
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Carrying Value of a Bond
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Cartel
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Cash
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cash
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Cash
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cash account
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Cash accounting method
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cash and cash equivalents
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Cash balance plan
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Cash basis accounting
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cash basis of accounting
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Cash Budget
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Cash Disbursement
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Cash Disbursements Journal
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Cash Discount
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Cash discounts
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Cash Dividends
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Cash equivalents
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cash flow
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cash flow
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cash flow activities
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Cash Flow Analysis
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Cash flow budget
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Cash Flow from Operations
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cash flow net of tax
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Cash Flow on Total Assets Ratio
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Cash flow Operating activities
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cash flow per share
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Cash flow projections
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Cash Flow Purpose
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Cash Flow Statement
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cash flow statement
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Cash flow statement
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Cash Flow statement
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cash from financing activities
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cash from operating activities
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Cash Management
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Cash on Cash Return
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Cash Over and Short
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cash receipt
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Cash Receipts
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cash receipts journal
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Cash Refund Annuity
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cash short and over
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cash surrender value (CSV)
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cashier cheque
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Cause and Effect Diagram
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caveat emptor
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CC&R
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ceiling
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Cell
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Cell address
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Cell range
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Cell Reference
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Central Bank
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Centralized Government
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Certificate of Compliance
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Certificate of Conformance
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certificate of deposit
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Certificate of Deposit (CD)
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certificate of discharge
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certificate of eligibility
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certificate of reasonable value (CRV)
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certificate of sale
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certificate of title
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Certified Financial Manager (CFM)
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certified management accountant
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Certified Management Accountant (CMA)
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certified public accountant
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Ceteris Paribus
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chain of title
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Chairman
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change in accounting estimate
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change in accounting estimate
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Change in Demand
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change in net assets
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Channel Management
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Charge
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chart of accounts
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chattel
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chattel mortgage
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Check
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Check Kiting
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check printing charges
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Check Register
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Checking Account
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checking account
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Checking Account
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Checks and Balances
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Chief executive
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chief executive officer (CEO)
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chief financial officer (CFO)
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chief operating officer (COO)
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Choice Criteria
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Churning
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Circular Flow Model
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Circular Flow of Economic Activity
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city
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Civil law vs. Common law
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Classical Conditioning
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Classical Economics
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classified balance sheet
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Clayton Antitrust Act
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clear title
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cleared
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clearing account
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Clock Card
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Closely Held Corporation
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closing
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closing costs
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closing date
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Closing entries
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closing entries
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Closing Process
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closing statement
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cloud on the title
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Cluster Sampling
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clustering
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CMA
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CMA Exam
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Code of Conduct
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codicil
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Coefficient
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coefficient of correlation
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coefficient of determination
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Coefficient of Determination (R2)
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Coefficient of Variation (CV)
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Coercive Power
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Coinsurance
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coinsurance clause
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Cold Lead Advertising
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collateral
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Collateral Assignment
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Collateralized Debt Obligation (CDO)
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collection
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collection period
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Collusion
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color of title
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Columnar Journal
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Command Economy
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Commercial paper
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commercial property
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Commingling
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commingling
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Commission
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commission
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Commission error:
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Commission Sales
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Commissioner of Insurance
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commissions expense
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commitment letter
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commitments
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Commodity
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common areas
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Common Cost
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common costs
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Common Disaster Provision
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common law
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Common Progressive Income Tax Regime
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Common Size Balance Sheet
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Common Size Financial Statements
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Common Size Income Statement
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common stock
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common stock account
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common stock dividend distributable
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common-size balance sheet
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common-size income statement
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Communication Skills
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community property
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Community property regime
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Companies Acts
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Company Profile
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Comparability
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comparability
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Comparable Company Analysis
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comparable sales
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Comparative Advantage
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comparative balance sheet
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comparative financial statements
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comparative income statement
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Compatibility Principle
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compensated absences
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compensating balances
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Competence
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competent parties
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Competition
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Competitive Advantage
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competitive market analysis (CMA)
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compilation
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compiled financial statements
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Complementary Goods
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Complete Reciprocated Costs
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Complex Capital Structure
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Compliance Officer
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Components of Accounting Systems
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Composite Unit
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Compound Annual Growth Rate (CAGR)
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compound interest
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compound journal entry
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Compound Journal Entry
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comprehensive income
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Comptroller
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Comptroller vs. Controller
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Concealment
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conceptual framework
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Conceptual Skills
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condemnation
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condensed balance sheet
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condensed financial statements
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condensed income statement
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Conditional Receipt
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condominium
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condominium conversion
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Conference Method
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confident
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Conflict of Interest
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Conflict Resolution
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Conformance Quality
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conformity
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Conservatism
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conservatism
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Conservatism Constraint
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Conservatism Principle
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Conservative vs. Aggressive Policies
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Consideration
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consideration
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consigned goods
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consignee
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consignment
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Consignment Sale
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Consignor
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Consistency
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consistency
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Consistency concept
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Consistency Principle
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Consolidated accounts
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consolidated financial statements
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constant-dollar
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constraints
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construction mortgage
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construction work-in-progress
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constructive eviction
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constructive notice
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Consumer
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Consumer Discretionary
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consumer price index
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Consumer Price Index (CPI)
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Consumer Sovereignty
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Consumer Spending
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Consumer Surplus
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Consumerism
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Consumption
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Contestable Clause
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contingency
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Contingency Plan
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Contingent Beneficiary
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contingent gain
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Contingent liabilities
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contingent liability
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Contingent liability
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contingent loss
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continuing operations
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Continuous Budget
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Continuous Budgeting
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Continuous Improvement
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contra account
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contra asset account
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contra equity account
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contra expense account
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contra inventory account
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contra liability account
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contra revenues account
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contract
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Contract costing
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contract for deed
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Contract Rate
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Contractionary Fiscal Policy
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Contractionary Monetary Policy
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Contractual Capacity
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contractual interest rate
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contributed capital
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Contributed Capital in Excess of Par
?
Contribution
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contribution approach income statement
?
contribution approach income statement
?
contribution margin
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Contribution Margin Income Statement
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contribution margin per unit
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contribution margin ratio
?
contributions
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control account
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Control Group
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Control Principle
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Control Risk
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Controllable Costs
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Controllable Variance
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Controlled Business
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Controlled Experiment
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controller
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Convenience Sampling
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conventional loan
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Conversion Cost
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conversion costs
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conversion option
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Conversion Privilege .
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convertible ARM
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convertible bond
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Convertible Bonds
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Convertible loan
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convertible preferred stock
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Convertible securities
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Convertible Term Insurance
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conveyance
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cooperative
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Coordination of Benefits
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Copayment or Copay
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copyright
?
Core capital
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Core Competencies
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Corporate Banking
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Corporate Charter
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Corporate Culture
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Corporate Development
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Corporate Fraud
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Corporate governance
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Corporate social responsibility
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Corporate Strategy
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corporation
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corporation
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Corporation tax
?
Corporation tax rates
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correcting entry
?
correlation
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Correspondence
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COS
?
cost
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Cost
?
cost accounting
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Cost Accounting System
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cost approach
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Cost Based Pricing
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Cost basis and its influence on capital gain taxes
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cost behavior
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Cost Benefit Principle
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cost center
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Cost centre
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Cost Containment
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cost flow assumption
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Cost Function
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Cost Leadership
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Cost Leadership Strategy
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Cost Management
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cost method of recording treasury stock
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cost object
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Cost Object
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cost of capital
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Cost of Debt
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Cost of Equity
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cost of goods available for sale
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cost of goods manufactured
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Cost of Goods Manufactured (COGM)
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cost of goods purchased
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cost of goods sold
?
cost of goods sold
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Cost of Goods Sold (COGS)
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Cost of Living Adjustment (COLA) Rider
?
Cost of Preferred Stock
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Cost of Sales
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cost principle
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Cost principle assumption
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cost ratio
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Cost Savings
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Cost Variance
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Cost Volume Profit (CVP) Chart
?
Cost Volume Profit Analysis (CVP)
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Cost-Benefit Analysis (CBA)
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Cost-Push Inflation
?
cost-volume-profit (CVP)
?
Costs of Due Diligence
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Count
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Counter Check
?
counteroffer
?
Country of Domicile
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Coupon
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Coupon Bond
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Coupon Payment
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Coupon Rate
?
Covered Call
?
CPA
?
CPA Exam
?
cr.
?
Crack Spread
?
Creative accounting
?
credit
?
credit (as in debit and credit)
?
Credit (bookkeeping system)
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Credit (terms of business)
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credit balance
?
Credit Default Swap (CDS)
?
credit history
?
credit memo
?
Credit Memorandum
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Credit Period
?
Credit purchase
?
Credit sale
?
credit sales
?
Credit Spread
?
Credit Spread Option
?
credit terms
?
creditor
?
Creditor days ratio
?
Creditors
?
Critical Path
?
Cross Price Elasticity
?
Cross Price Elasticity of Demand
?
crossfoot
?
cul-de-sac
?
cumulative effect of a change in accounting principle
?
cumulative preferred stock
?
Current asset
?
current assets
?
current liabilities
?
Current liabilities
?
Current liabilities (short-term liabilities)
?
Current Liability
?
current portion of long-term debt
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current ratio
?
Current ratio
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current value
?
current year net income
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curtesy
?
curtilage
?
Curvilinear Cost
?
Custodial Care
?
Customer Centric
?
customer deposits
?
Customer Focus
?
Customer Loyalty
?
Customer Orientation
?
Customer Perception
?
Customer Response Time
?
Customer Satisfaction
?
Customers collection period
?
Cycle Count
?
cycle counting
?
Cycle Efficiency
?
Cycle Time