Accounting Terms: C

Accounting terms: C

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Accounting Terms: C

C Corporation

Cafeteria Plan

Calendar Year

Call Feature

Call Option

Call Premium

Call Price

Call Provision

Callable Bond

Callable Obligation

Callable Preferred Stock

Callable Stock

Canceled Check


Capacity Costs

Capacity Utilization Rate


Capital Account

Capital Account Deficit

Capital Addition

Capital Asset

Capital Budgeting

Capital Budgeting Techniques

Capital Decay

Capital Employed

Capital Expenditure

Capital Expenditure Budget

Capital Gains Yield

Capital Goods

Capital Improvement

Capital in Excess of Par

Capital Intensive

Capital Investment

Capital Lease Accounting

Capital Lease Criteria

Capital Maintenance

Capital Markets

Capital Project

Capital Rationing

Capital Receipts

Capital Stock

Capital Structure

Capital Structure Analysis

Capital Surplus

Capital Turnover

Capitalization Limit

Capitalization of Earnings

Capitalization of Software Development Costs

Capitalization Policy

Capitalization Ratios

Capitalization Table

Capitalization, What is


Capitalized Cost

Capitalized Interest


Carrying Amount

Carrying Value

Carrying Value of a Bond

Carryover Method


Cash Account

Cash Accounting

Cash and Cash Equivalents

Cash Basis Balance Sheet

Cash Basis Income Statement

Cash Basis of Accounting

Cash Basis vs. Accrual Basis

Cash Collection Cycle

Cash Concentration

Cash Conversion Cycle

Cash Coverage Ratio

Cash Disbursement

Cash Discount

Cash Earnings

Cash Equivalent

Cash Flow

Cash Flow After Taxes

Cash Flow Forecasting

Cash Flow From Assets

Cash Flow Hedge

Cash Flow per Share

Cash Flow Ratios

Cash Flow Statement Direct Method

Cash Flow Statement Indirect Method

Cash Flow Statement: Direct vs Indirect Method

Cash Flow to Capital Expenditures Ratio

Cash Flow to Debt Ratio

Cash Flow to Sales Ratio

Cash Flows from Financing Activities

Cash Flows from Investing Activities

Cash Flows from Operating Activities

Cash Generating Unit

Cash Method of Accounting

Cash Receipt

Cash Receipt Controls

Cash Receipts Journal

Cash Receipts Procedures

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

Causes of Depreciation

Certificate of Deposit

Certified Check

Certified Financial Statement

Certified Management Accountant

Certified Public Accountant


Change in Accounting Estimate

Change in Accounting Policy

Change in Accounting Principle

Change in Net Assets

Change in Reporting Entity

Change in Working Capital

Change of Tax Year

Channel Stuffing

Chapter 11 Bankruptcy

Chapter 7 Bankruptcy

Characteristics of Corporations

Characteristics of Useful Accounting Information

Charitable Lead Trust

Charitable Remainder Trust

Chart of Accounts

Chart of Accounts Numbering


Check Guarantee

Check Kiting

Check Payment

Check Printing Charges

Check Register

Check Stub

Checking Account

Chief Financial Officer

Chief Risk Officer


Circulating Capital

Civil Penalty

Classes of Transactions

Classified Balance Sheet

Classified Income Statement

Classified Stock

Clean Opinion

Clean Surplus Concept

Clearing Account

Closely Held Corporation

Closing Balance

Closing Entries

Closing Memorandum

Closing Procedure

Closing Stock

CMA vs CPA Certficiation

Coefficient of Correlation

Coefficient of Determination


Coincident Indicator

Coincident Indicators of Economic Activity



Collateral Trust Bond


Collection Agency

Collection Call Preparation

Collection Controls

Collection Period

Collection Procedure

Collection Ratio

Collective Bargaining


Combined Financial Statement

Comfort Letter

Commercial Paper

Commercial Production

Commercial Substance



Commission Expense Accounting

Commitment Fee

Committed Cost

Common Cost

Common Size Balance Sheet

Common Size Financial Statement

Common Size Income Statement

Common Stock

Common Stock Account

Common Stock Dividend Distributable

Common Stock Equivalent

Common Stock Ratio


Comparative Balance Sheet

Comparative Financial Statements

Comparative Income Statement

Compensated Absence Accounting

Compensating Balance

Compensating Error


Compensatory Stock Option

Competitive Advantage

Compilation Engagement

Completed Contract Method

Complex Capital Structure

Compliance Audit

Compliance Cost

Compliance Test

Components of an Internal Control System

Components of Cost Volume Profit Analysis

Composite Depreciation

Compound Interest

Compound Journal Entry

Compounding Period

Comprehensive Income

Comprehensive Tax Allocation

Concentration Account

Concentration Banking

Concurrent Audit Techniques

Condensed Balance Sheet

Condensed Financial Statements

Condensed Income Statement

Conditional Promise to Give

Conditional Sale

Confidential Client Information


Conglomerate Merger

Consequential Loss

Conservatism Principle


Consigned Goods



Consignment Accounting


Consistency Principle

Consolidated Balance Sheet

Consolidated Financial Statements

Consolidated Group

Consolidation Accounting


Constraint Analysis

Constraint Buffer

Constraint Location

Construction Accounting

Construction Loan

Construction Work in Progress

Constructive Dividend

Constructive Receipt

Consumed Cost

Consumer Price Index

Contingency Planning

Contingency Reserve

Contingent Asset

Contingent Consideration

Contingent Fee

Contingent Issuance

Contingent Liability

Contingent Loss

Contingent Rent

Continuing Education

Continuing Operations

Continuing Professional Education

Continuous Budgeting

Continuous Controls Monitoring

Contra Accounts

Contra Asset

Contra Asset Account

Contra Equity Account

Contra Expense

Contra Inventory Account

Contra Liability Accounts

Contra Revenue

Contract Auditing

Contract Costing


Contractual Interest Rate

Contributed Capital


Contribution Approach

Contribution Margin

Contribution Margin Analysis

Contribution Margin Income Statement

Contribution Margin Ratio

Contribution per Unit

Contributory Plan

Control Account

Control Activities

Control Assessments

Control Cycle

Control Environment

Control Environment: Design of IT Controls

Control Environment: Entity-Level Controls

Control Environment: Implementation of IT Controls

Control Environment: Obtain an Understanding

Control Framework

Control Limits

Control Premium

Control Risk

Controllable Costs

Controllable Variance

Controlled Company

Controller Position

Controller vs. Comptroller

Controller’s Cushion

Controlling Interest

Conversion Costs

Conversion Ratio

Convertible Bond

Convertible Debt

Convertible Preferred Stock

Convertible Security

Cooking the Books

Cookie Jar Accounting

Cooperative Advertising


Core Competencies

Corporate Division

Corporate Downsizing

Corporate Governance

Corporate Governance Sarbanes-Oxley

Corporate Joint Venture

Corporate Overhead

Corporate Raider


Corporation Advantages and Disadvantages

Correcting Entry

COSO Framework: Components

COSO Framework: Limitations

COSO Framework: Objectives

COSO Framework: Principles

COSO Framework: Purpose

COSO Framework: Underlying Structure


Cost Accountant Job Description

Cost Accountant Position

Cost Accounting

Cost Accounting Basics

Cost Accounting Formulas

Cost Accumulation

Cost Allocation

Cost Allocation Methods

Cost Assignment

Cost Based Pricing

Cost Behavior

Cost Benefit Analysis

Cost Benefit Principle

Cost Center

Cost Classification

Cost Concepts in Decision Making

Cost Constraint

Cost Containment

Cost Control

Cost Depletion

Cost Driver

Cost Effective

Cost Element

Cost Function

Cost Hierarchy

Cost Incurred

Cost Management

Cost Method of Accounting

Cost Object

Cost of Capital

Cost of Capital Formula

Cost of Conformance

Cost of Credit Formula

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

Cost of Goods Sold Journal Entry

Cost of Goods Sold Statement

Cost of Labor

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 Overrun

Cost per Unit

Cost Plus Contract

Cost Plus Pricing

Cost Pool

Cost Principle

Cost Ratio

Cost Recovery Method

Cost Reduction Analysis

Cost Reduction Program

Cost Sheet

Cost Structure

Cost to Cost Method

Cost to Store Inventory

Cost Variability

Cost Variance

Cost Variance Analysis

Cost Variance Formula

Cost Volume Formula

Cost Volume Profit Analysis

Costing System





Coupon Bond

Coupon Rate


Coverage Period

Coverage Ratio

Coverage Ratios

Covered Member



Creative Accounting


Credit Account

Credit Analysis

Credit Application

Credit Application Terms

Credit Balance

Credit Department Controls

Credit Enhancement

Credit Facility

Credit Granting Procedure

Credit Insurance

Credit Limit

Credit Manager Job Description

Credit Memo

Credit Period

Credit Policy

Credit Policy Sample

Credit Rating

Credit Rating Agency

Credit Reference

Credit Report

Credit Risk

Credit Sales

Credit Sweep

Credit Terms


Creditors’ Committee

Creditors’ Equity


Critical Path Method

Critical Success Factors

Cross Border Cash Pool

Cross Price Elasticity of Demand



Cumulative Preferred Stock


Currency Futures

Currency Hedging Procedure

Currency Pair

Currency Peg

Currency Risk

Currency Swap

Current Asset

Current Cost

Current Liability

Current Portion of Long-Term Debt

Current Ratio

Current Ratio Analysis

Current Value Accounting

Current Year’s Net Income

Current Yield

Customer Advance Payments

Customer Deposit

Customer Master File

Customs Duty

Cutoff Date

Cutoff Point

Cycle Billing

Cycle Counting

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