Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter C

    Cafeteria Plan 
    Calendar Year 
    Call Feature 
    Call Loan 
    Call Premium 
    Call Price 
    Call Provision 
    Callable Bond 
    Callable Preferred Stock 
    Callable Security 
    Callable Stock 
    Called Up Share Capital 
    Cancelled Check 
    Capacity, (2)
    Capacity Costs 
    Capacity Management 
    Capacity Planning 
    Capacity Requirements Planning 
    Capital Account 
    Capital Account Deficit 
    Capital Addition 
    Capital Adequacy Ratio 
    Capital Asset 
    Capital Asset Pricing Model 
    Capital Budgeting, (2)
    Capital Budgeting Techniques 
    Capital Decay 
    Capital Employed 
    Capital Expenditure 
    Capital Expenditure Budget 
    Capital Expenditure Formula 
    Capital Expenditure vs. Revenue Expenditure 
    Capital Expenditures, Examples of 
    Capital Gain 
    Capital in Excess of Par 
    Capital Intensive 
    Capital Investment 
    Capital Investment Decisions 
    Capital Lease 
    Capital Lease Accounting 
    Capital Lease Criteria 
    Capital Lease vs. Operating Lease 
    Capital Loss 
    Capital Maintenance 
    Capital Markets 
    Capital Projects Fund 
    Capital Rationing 
    Capital Receipts 
    Capital Stock 
    Capital Structure 
    Capital Structure Analysis 
    Capital Surplus 
    Capital Turnover 
    Capitalization Limit 
    Capitalization of Earnings 
    Capitalization Policy 
    Capitalization Rate 
    Capitalization Ratios 
    Capitalization Policy 
    Capitalization Limit 
    Capitalized Cost 
    Capitalized Interest 
    Captive Insurance Company 
    Carriage Inwards and Carriage Outwards 
    Carrying Amount 
    Carrying Cost of Inventory 
    Carrying Value 
    Carrying Value of a Bond 
    Carryover Basis 
    Carryover Method 
    Cash Account 
    Cash Accounting 
    Cash and Cash Equivalents 
    Cash Basis 
    Cash Basis Balance Sheet 
    Cash Basis Income Statement 
    Cash Basis of Accounting 
    Cash Basis to Accrual Basis Conversion 
    Cash Basis vs. Accrual Basis 
    Cash Book 
    Cash Budget 
    Cash Collection Cycle 
    Cash Concentration 
    Cash Conversion Cycle 
    Cash Coverage Ratio 
    Cash Cow 
    Cash Disbursement 
    Cash Disbursement Journal 
    Cash Discount 
    Cash Dividend 
    Cash Equivalent 
    Cash Flow 
    Cash Flow Adequacy Ratio 
    Cash Flow after Taxes 
    Cash Flow Forecasting 
    Cash Flow from Assets 
    Cash Flow Hedge 
    Cash Flow, How to Calculate 
    Cash Flow Ratios 
    Cash Flow Statement Template 
    Cash Flow to Capital Expenditures Ratio 
    Cash Flow to Debt Ratio 
    Cash Flow to Sales Ratio 
    Cash Flow to Stockholders 
    Cash Flow vs. Funds Flow 
    Cash Flows from Financing Activities 
    Cash Flows from Investing Activities 
    Cash Fraud 
    Cash from Operating Activities 
    Cash Generating Efficiency 
    Cash Generating Unit 
    Cash Liquidation Distribution 
    Cash Method 
    Cash Outflow 
    Cash Over and Short 
    Cash Overdraft 
    Cash Payment 
    Cash Profit 
    Cash Ratio 
    Cash Receipt 
    Cash Receipts Journal 
    Cash Reconciliation 
    Cash Reinvestment Ratio 
    Cash Return on Assets 
    Cash Sales 
    Cash Surrender Value 
    Cash Sweeping 
    Cash to Cash Cycle 
    Cash Transaction 
    Cash Turnover Ratio 
    Cash Voucher 
    Cashier's Check 
    Cashless Stock Option 
    Casualty Loss 
    Catastrophe Bond 
    Cellular Manufacturing 
    Certainty Equivalent 
    Certificate of Deposit 
    Certified Check 
    Certified Financial Planner 
    Certified Financial Statement 
    Certified Fraud Examiner 
    Certified Internal Auditor 
    Certified Management Accountant (CMA) 
    Certified Public Accountant (CPA) 
    Change in Accounting Estimate 
    Change in Accounting Policy 
    Change in Accounting Principle 
    Change in Net Assets 
    Change in Reporting Entity 
    Change of Tax Year 
    Chapter 7 
    Chapter 11 
    Chapter 13 
    Characteristics of Useful Information 
    Charge and Discharge Statement 
    Charitable Contribution Deduction 
    Charitable Donation 
    Chart of Accounts 
    Chart of Accounts for Small Company 
    Chart of Accounts Numbering 
    Chartered Accountant 
    Chartered Certified Accountant 
    Chattel Mortgage 
    Check Kiting 
    Check Payment 
    Check Printing Charges 
    Check Register 
    Check Sheets 
    Checking Account 
    Chief Executive Officer 
    Chief Financial Officer 
    Chief Investment Officer 
    Chief Operating Officer 
    Chief Risk Officer 
    Circular E 
    Circulating Capital 
    Civil Penalty 
    Classified Balance Sheet 
    Classified Income Statement 
    Classified Stock 
    Clean Opinion 
    Clean Surplus Concept 
    Clearing Account 
    Closed Corporation 
    Closed-End Fund 
    Closely Held Corporation 
    Closing Balance 
    Closing Entries, (2)
    Closing Memorandum 
    Closing Stock 
    CMA Exam 
    COD Roll 
    Coefficient of Correlation 
    Coefficient of Determination 
    Collateral Trust Bond 
    Collect Accounts Receivable, How to 
    Collection Dispute Cycle Time 
    Collection Effectiveness Index 
    Collection Period 
    Collections Clerk 
    Collective Bargaining 
    Combined Financial Statement 
    Comfort Letter 
    Commercial Paper 
    Commercial Substance 
    Commission Calculation 
    Commission Expense 
    Committed Cost 
    Common Cost 
    Common Paymaster Rule 
    Common Size Balance Sheet 
    Common Size Financial Statement 
    Common Size Income Statement 
    Common Stock 
    Common Stock, Benefits of Issuing 
    Common Stock Account 
    Common Stock Dividend Distributable 
    Common Stock Equivalent 
    Common Stock Ratio 
    Comparative Balance Sheet 
    Comparative Financial Statements 
    Comparative Income Statement 
    Compensated Absence, (2)
    Compensating Balance 
    Compensatory Stock Option 
    Competitive Advantage 
    Completed Contract Method 
    Complex Capital Structure 
    Compliance Audit 
    Compliance Test 
    Components of an Internal Control System 
    Composite Depreciation 
    Compound Interest 
    Compound Interest vs. Simple Interest 
    Compound Journal Entry 
    Compounding Period 
    Comprehensive Annual Financial Report 
    Comprehensive Income 
    Comprehensive Tax Allocation 
    Comptroller vs. Controller 
    Computer Integrated Manufacturing 
    Concentration Account 
    Concentration Banking 
    Conceptual Framework 
    Concurrent Audit Techniques 
    Condensed Balance Sheet 
    Condensed Financial Statements 
    Condensed Income Statement 
    Conglomerate Merger 
    Consequential Loss 
    Conservatism Principle 
    Consigned Goods 
    Consignor vs. Consignee 
    Consistency Principle 
    Consolidated Balance Sheet 
    Consolidated Financial Statements 
    Consolidation Accounting 
    Constant Dollar Accounting 
    Constraint Buffer 
    Constraint Location 
    Constraint Types 
    Construction Accounting 
    Construction Contracts, Types of 
    Construction Loan 
    Construction Work in Progress 
    Constructive Dividend 
    Constructive Receipt 
    Consumed Cost 
    Consumer Price Index 
    Consumption Tax 
    Contingencies, Accounting for 
    Contingency Planning 
    Contingency Reserve 
    Contingent Asset, (2)
    Contingent Consideration 
    Contingent Gain 
    Contingent Liability, (2)
    Contingent Loss 
    Contingent Rent 
    Continuing Operations 
    Continuing Professional Education 
    Continuous Auditing 
    Continuous Budgeting 
    Continuous Improvement 
    Continuous Link Settlement 
    Contra Account 
    Contra Asset 
    Contra Equity Account 
    Contra Expense 
    Contra Inventory Account 
    Contra Liability Account 
    Contra Revenue 
    Contract Auditing 
    Contract Costing 
    Contractual Interest Rate 
    Contributed Capital 
    Contribution Approach 
    Contribution Margin, (2)
    Contribution Margin Analysis 
    Contribution Margin, How to Calculate 
    Contribution Margin Income Statement 
    Contribution Margin Ratio 
    Contribution Margin vs. Gross Margin 
    Contribution Margin, Weighted Average 
    Contribution per Unit 
    Contribution, What is 
    Control Account 
    Control Activities 
    Control Chart 
    Control Cycle 
    Control Environment 
    Control Limits 
    Control Premium 
    Control Risk 
    Controllable Costs 
    Controllable Variance 
    Controlled Company 
    Controlled Foreign Corporation 
    Controller vs. Comptroller 
    Controller's Cushion 
    Conversion Costs 
    Conversion Price 
    Conversion Ratio 
    Conversion Value 
    Convertible Bond 
    Convertible Debt 
    Convertible Preferred Stock 
    Convertible Securities, Accounting for 
    Convertible Security 
    Cook the Books 
    Cookie Jar Accounting 
    Core Competencies 
    Corporate Division 
    Corporate Downsizing 
    Corporate Governance 
    Corporate Joint Venture 
    Corporation Advantages and Disadvantages 
    Correcting Entry 
    Cost Accountant 
    Cost Accounting 
    Cost Accounting Advantages 
    Cost Accounting Basics 
    Cost Accounting Formulas 
    Cost Accounting Standards Board 
    Cost Accumulation 
    Cost Allocation 
    Cost Allocation Methods 
    Cost Assignment 
    Cost Behavior 
    Cost Benefit Analysis 
    Cost Benefit Principle 
    Cost Center 
    Cost Classification 
    Cost Concepts 
    Cost Constraint 
    Cost Control 
    Cost Depletion 
    Cost Driver 
    Cost Effective 
    Cost Element 
    Cost Estimate 
    Cost Flow Assumption 
    Cost Function 
    Cost Hierarchy 
    Cost Incurred 
    Cost Management 
    Cost Method of Accounting 
    Cost Object, (2)
    Cost of Capital, (2)
    Cost of Conformance 
    Cost of Credit (2)
    Cost of Debt 
    Cost of Equity Formula 
    Cost of Goods Available for Sale 
    Cost of Goods Manufactured 
    Cost of Goods Manufactured Schedule 
    Cost of Goods Purchased 
    Cost of Goods Sold, (2)
    Cost of Goods Sold, How to Calculate 
    Cost of Goods Sold Statement 
    Cost of Labor 
    Cost of Living Adjustment 
    Cost of Merchandise Sold 
    Cost of Nonconformance 
    Cost of Preferred Stock 
    Cost of Quality 
    Cost of Retained Earnings 
    Cost of Revenue 
    Cost of Sales 
    Cost per Unit 
    Cost Plus Contract 
    Cost Pool 
    Cost Principle 
    Cost Ratio 
    Cost Recovery Method 
    Cost Reduction Program 
    Cost Sheet 
    Cost Structure 
    Cost to Cost Method 
    Cost Variance 
    Cost Variance Analysis 
    Cost Variance Formula 
    Cost Volume Formula 
    Cost Volume Profit Analysis, Components of 
    Cost vs. Expense 
    Costing System 
    Costing, What is 
    Coupon Bond 
    Coupon Rate 
    Coverage Ratio 
    Coverage Ratios 
    Covered Option 
    CPA Exam 
    CPA, How to Become a 
    CPA, what does the Position do? 
    CPA vs CMA 
    Creative Accounting 
    Credit, (2)
    Credit Account 
    Credit Analysis 
    Credit Balance 
    Credit Card Payment, How to Record 
    Credit Insurance 
    Credit Line 
    Credit Manager 
    Credit Memo 
    Credit Period 
    Credit Policy Sample 
    Credit Rating 
    Credit Rating Agency 
    Credit Risk 
    Credit Sales 
    Credit Scoring Model 
    Credit Terms 
    Creditor and Debtor, Difference Between 
    Creditors' Equity 
    Creeping Tender Offer 
    Critical Path 
    Critical Path Method 
    Cross Border Cash Pool 
    Cross Price Elasticity of Demand 
    Cross Subsidization 
    Cumulative Preference Shares 
    Cumulative Preferred Stock 
    Cumulative Voting 
    Currency Futures 
    Currency Hedging 
    Currency Option 
    Currency Pair 
    Currency Swap, (2)
    Current Asset 
    Current Assets, Location of 
    Current Cost 
    Current Liability 
    Current Portion of Long-Term Debt 
    Current Ratio 
    Current Ratio Analysis 
    Current Ratio vs. Quick Ratio 
    Current Value Accounting 
    Current Year's Net Income 
    Current Yield 
    Customer Acceptance Uncertainty 
    Customer Advance, Accounting for 
    Customer Deposit 
    Customer Profitability 
    Customer Retention 
    Customer Value 
    Cutoff Date 
    Cycle Billing 
    Cycle Counting 
    Cycle Time