Accounting Dictionary

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Letter C

Cafeteria Plan
Calendar Year   
Call Feature
Callable Stock
Capacity, (2)
Capacity Planning
Capital
Capital Asset  
Capital Budgeting, (2), (3)
Capital Expenditure
Capital Gain 
Capital in Excess of Par
Capital Lease
Capital Lease Criteria 
Capital Markets 
Capital Receipts 
Capital Surplus
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 and Cash Equivalents 
Cash Basis
Cash Basis Balance Sheet 
Cash Basis Income Statement
Cash Basis to Accrual Basis Conversion 
Cash Budget
Cash Collection Cycle
Cash Concentration 
Cash Coverage Ratio
Cash Discount
Cash Dividend
Cash Equivalent
Cash Flow
Cash Flow Hedge
Cash Flows from Financing Activities 
Cash Flows from Investing Activities 
Cash Generating Unit
Cash Method
Cash Ratio
Cash Reconciliation 
Cash Reinvestment Ratio
Cash Sweeping
Cashier
Catastrophe Bond
Certificate of Deposit
Certified Public Accountant (CPA)
Change in Accounting Estimate, (2)
Change in Accounting Principle
Change of Tax Year
Chart of Accounts, (2)
Check Payment 
Check Sheets
Chief Financial Officer
Classified Balance Sheet
Clearing 
Closing Entries, (2)
Closing Memorandum
Closing Stock 
COD Roll
Collateral
Collateral Trust Bond
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
Comparative Balance Sheet
Comparative Financial Statements 
Comparative Income Statement
Compensated Absence, (2)
Compilation
Completed Contract Method
Compound Journal Entry 
Concentration Account 
Condensed Income Statement
Conservatism Principle
Consignee 
Consignment
Consistency Principle
Consolidated Financials
Consolidation
Constant Dollar Accounting
Constraint Buffer
Constraint Location
Constraint Types
Construction Loan
Contingent Asset, (2)
Contingent Consideration
Contingent Liability, (2)
Contingent Loss
Continuous Auditing
Continuous Budgeting
Continuous Link Settlement, (2)
Contra Account, (2)
Contra Liability Account 
Contra Revenue
Contract Costing 
Contractor
Contributed Capital
Contribution Approach 
Contribution Margin, (2)
Contribution Margin Income Statement
Contribution Margin Ratio
Contribution per Unit 
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 Object, (2)
Cost of Capital, (2)
Cost of Credit (2)
Cost of Goods Manufactured 
Cost of Goods Sold, (2)
Cost of Labor
Cost of Quality
Cost of Sales
Cost per Unit
Cost Pool
Cost Principle
Cost Recovery Method
Cost Structure 
Cost to Cost Method
Cost Variance 
Cost Variance Analysis 
Cost Variance Formula 
Coupon Bond
Covenant
Credit, (2)
Credit Insurance, (2)
Credit Manager
Credit Memo
Credit Period 
Credit Rating
Credit Rating Agency 
Credit Risk
Credit Scoring Model
Credit Terms
Creditor
Creeping Tender Offer 
Cross-Border Cash Pool 
Cross Price Elasticity of Demand 
Currency
Currency Future, (2)
Currency Hedging
Currency Option
Currency Swap, (2)
Current Asset
Current Cost
Current Liability 
Current Ratio
Customer
Customer Acceptance Uncertainty
Customer Deposit
Cycle Counting, (2)