Accounting Dictionary

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Letter C

Cafeteria Plan 
Calendar Year 
Call Feature 
Callable Stock 
Called Up Share Capital 
Capacity, (2)
Capacity Planning 
Capex 
Capital 
Capital Account 
Capital Asset 
Capital Budgeting, (2), (3)
Capital Expenditure 
Capital Expenditure Formula 
Capital Gain 
Capital in Excess of Par 
Capital Lease 
Capital Lease Accounting 
Capital Lease Criteria 
Capital Maintenance 
Capital Markets 
Capital Receipts 
Capital Structure Analysis 
Capital Surplus 
Capital Turnover 
Capitalization 
Capitalization Policy 
Capitalization Limit 
Capitalize, (2)
Capitalized Cost 
Capitalized Interest 
Captive Insurance Company 
Carriage Inwards and Carriage Outwards 
Carryforward 
Carrying Amount 
Carrying Value 
Cash 
Cash Account 
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 Budget 
Cash Collection Cycle 
Cash Concentration 
Cash Coverage Ratio 
Cash Discount 
Cash Dividend 
Cash Equivalent 
Cash Flow, (2)
Cash Flow Hedge 
Cash Flow vs. Funds Flow 
Cash Flows from Financing Activities 
Cash Flows from Investing Activities 
Cash from Operating Activities 
Cash Generating Unit 
Cash Liquidation Distribution 
Cash Method 
Cash Outflow 
Cash Over and Short 
Cash Overdraft 
Cash Ratio 
Cash Reconciliation 
Cash Reinvestment Ratio 
Cash Sweeping 
Cash Voucher 
Cashier 
Catastrophe Bond 
Certificate of Deposit 
Certified Public Accountant (CPA) 
Change in Accounting Estimate, (2)
Change in Accounting Principle 
Change of Tax Year 
Characteristics of Useful Information 
Chart of Accounts, (2)
Chart of Accounts for Small Company 
Check Payment 
Check Sheets 
Cheque 
Chief Financial Officer 
Classified Balance Sheet 
Clearing 
Closing Entries, (2)
Closing Memorandum 
Closing Stock 
COD Roll 
COGS 
Collateral 
Collateral Trust Bond 
Collect Accounts Receivable, How to 
Collection Dispute Cycle Time 
Collection Effectiveness Index 
Collections Clerk 
Commercial Paper 
Commercial Substance 
Commission 
Commission Calculation 
Commission Expense 
Committed Cost 
Common Paymaster Rule 
Common Size Balance Sheet 
Common Stock 
Common Stock, Benefits of Issuing 
Comparative Balance Sheet 
Comparative Financial Statements 
Comparative Income Statement 
Compensated Absence, (2)
Compilation 
Completed Contract Method 
Composite Depreciation 
Compound Journal Entry 
Concentration Account 
Condensed Income Statement 
Conservatism Principle 
Consignee 
Consignment 
Consistency Principle 
Consolidated Financial Statements 
Consolidation 
Consolidation Accounting 
Constant Dollar Accounting 
Constraint Buffer 
Constraint Location 
Constraint Types 
Construction Loan 
Construction Work in Progress 
Contingent Asset, (2)
Contingent Consideration 
Contingent Liability, (2)
Contingent Loss 
Continuous Auditing 
Continuous Budgeting 
Continuous Link Settlement, (2)
Contra Account, (2)
Contra Asset 
Contra Liability Account 
Contra Revenue 
Contract Costing 
Contractor 
Contributed Capital 
Contribution Approach 
Contribution Margin, (2)
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 Premium 
Controllable Variance 
Controller 
Conversion Costs 
Convertible Bond 
Convertible Security 
Corporation 
Cost 
Cost Accountant 
Cost Accounting 
Cost Allocation 
Cost Center 
Cost Depletion 
Cost Driver 
Cost Flow Assumption 
Cost Incurred 
Cost Management 
Cost Method of Accounting 
Cost Object, (2)
Cost of Capital, (2)
Cost of Credit (2)
Cost of Goods Available for Sale 
Cost of Goods Manufactured 
Cost of Goods Sold, (2)
Cost of Goods Sold, How to Calculate 
Cost of Goods Sold Statement 
Cost of Labor 
Cost of Quality 
Cost of Sales 
Cost per Unit 
Cost Pool 
Cost Principle 
Cost Recovery Method 
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 
Covenant 
Credit, (2)
Credit Account 
Credit Card Payment, How to Record 
Credit Insurance, (2)
Credit Manager 
Credit Memo 
Credit Period 
Credit Rating 
Credit Rating Agency 
Credit Risk 
Credit Scoring Model 
Credit Terms 
Creditor 
Creditor and Debtor, Difference Between 
Creeping Tender Offer 
Cross-Border Cash Pool 
Cross Price Elasticity of Demand 
Cumulative Preferred Stock 
Currency 
Currency Future, (2)
Currency Hedging 
Currency Option 
Currency Swap, (2)
Current Asset 
Current Cost 
Current Liability 
Current Ratio 
Current Ratio vs. Quick Ratio 
Current Value Accounting 
Customer 
Customer Acceptance Uncertainty 
Customer Advance, Accounting for 
Customer Deposit 
Cycle Counting, (2)