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)

