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ACCOUNTING TERMS/ACCOUNTING DICTIONARY/ACCOUNTING GLOSSARY

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C&C
C&F
C&I
C.A.
C.G.A.
C.M.A.
C/S RATIO
CAD
CAFR
CAGR
CALL
CALL CENTER
CALL OPTION
CALL PREMIUM
CALL PRICE
CALL PROVISION
CALL RISK
CALLABLE BOND
CANDY DEAL
CAP
CAP RATE
CAPEX
CAPITAL
CAPITAL ACCOUNT
CAPITAL ADDITION
CAPITAL ASSET
CAPITAL ASSET PRICING MODEL
CAPITAL BUDGET
CAPITAL CHARGE
CAPITAL COMMITMENT
CAPITAL CONTRIBUTION
CAPITAL EMPLOYED
CAPITAL EXPENDITURE
CAPITAL EXPENDITURE RATIO
CAPITAL FUNDS
CAPITAL GAIN
CAPITAL IMPROVEMENT
CAPITAL IN EXCESS OF PAR
CAPITAL INFUSION
CAPITAL INTENSIVE
CAPITAL INVESTMENT
CAPITAL LEASE
CAPITAL LOSS
CAPITAL MAINTENANCE
CAPITAL MARKET
CAPITAL OUTLAY
CAPITAL PROFIT
CAPITAL RATIONING
CAPITAL RECEIPTS
CAPITAL REDEMPTION RESERVE
CAPITAL REDUCTION
CAPITAL REPLACEMENT
CAPITAL RESERVE
CAPITAL SPARE
CAPITAL STOCK
CAPITAL STRUCTURE
CAPITAL SURPLUS
CAPITAL TO RISK ASSET RATIO
CAPITALIZATION
CAPITALIZATION FACTOR
CAPITALIZATION OF MAINTAINABLE EARNINGS
CAPITALIZATION RATE
CAPITALIZE
CAPITALIZED COSTS
CAPITALIZED INTEREST
CAPITALIZED LABOR
CAPITATION
CAPM
CAPS, FLOORS AND COLLARS
CAPTIVE DISTRIBUTOR
CAR
CARD
CARNET
CARRY FORWARD
CARRYING VALUE
CARTAGE/CARRIAGE INWARDS
CARTAGE/CARRIAGE OUTWARDS
CARTE BLANCHE
CASB
CASE-BASED REIMBURSEMENT
CASH
CASH & EQUIVALENTS
CASH AGAINST DOCUMENTS
CASH BASIS OF ACCOUNTING
CASH BILL
CASH BOOK
CASH BUDGET
CASH CLEARING ACCOUNT
CASH CONVERSION CYCLE
CASH COVERAGE RATIO
CASH COWS
CASH CYCLE
CASH DEBT COVERAGE RATIO
CASH DEFICIT
CASH DISBURSEMENT
CASH DISBURSEMENTS/PAYMENTS JOURNAL
CASH DISCOUNT
CASH DIVIDEND
CASH DRAW
CASH EARNINGS
CASH FLOW
CASH FLOW / CURRENT PORTION OF LONG TERM DEBT
CASH FLOW ANALYSIS
CASH FLOW FROM OPERATIONS
CASH FLOW PROJECTION
CASH FLOW STATEMENT
CASH FREE BALANCE AMOUNT
CASH FROM FINANCING
CASH FROM INVESTING
CASH IN ADVANCE
CASH IN BANK
CASH IN TRANSIT
CASH MANAGEMENT
CASH ON HAND
CASH PORTION
CASH PROFIT
CASH RATIO
CASH RECEIPTS
CASH RECEIPTS JOURNAL
CASH RESERVE RATIO
CASH SETTLEMENT
CASH SHORT/OVER ACCOUNT
CASH SWEEP
CASH-CARD
CASH-ON-CASH RETURN
CASHIERS CHECK
CASTING
CATS
CAVEAT
CD
CDPA
CEBS
CEO
CERTIFICATE OF DEPOSIT
CERTIFICATE OF INSPECTION
CERTIFICATE OF OBLIGATION
CERTIFICATE OF ORIGIN
CERTIFIED FINANCIAL PLANNER
CERTIFIED FINANCIAL STATEMENTS
CERTIFIED PAYROLL REPORT
CERTIFIED PUBLIC ACCOUNTANT
CFA
CFC
CFD
CFFA
CFM
CFO
CFO to DEBT
CFP
CHAIRPERSON OF THE BOARD
CHANNEL COSTING
CHAPTER S or SUBCHAPTER S
CHARGE OFF
CHARGEBACK
CHART OF ACCOUNTS
CHARTER
CHARTERED ACCOUNTANT
CHARTERED FINANCIAL CONSULTANT
CHATTEL MORTGAGE CONTRACT
CHECK
CHECK BOOK
CHECK REGISTER
CHECKING ACCOUNT
CHEQUE
CHEQUE BOOK
ChFC
CHIEF ACCOUNTING OFFICER
CHURN RATE
CHURNING
CIA
CIBT
CICA
CIF
CIP
CIRCA
CISA
CK
CLAIM
CLAIMS OUTSTANDING
CLASSIFICATION
CLEARANCE LETTER
CLEARED ITEMS
CLEARING ACCOUNT
CLIENT
CLOSE
CLOSED-END FUND
CLOSELY HELD
CLOSING ACCOUNT
CLOSING DATE
CLOSING ENTRY
CMI
CMO
CMO RESIDUAL
CNF
COA
COBOL
COC
COD
CODING
COE
COGAS
COGM
COGNOVIT NOTE
COGS
COGS (COST OF GOODS) RATIO
COHORT SURVIVAL METHOD
COLA
COLLAR
COLLATERAL
COLLATERAL NOTE
COLLATERALIZED MORTGAGE OBLIGATION
COLLECTIBLE
COLLECTION PAPERS
COLLECTION PERIOD
COLLECTION PERIOD (Period Average)
COLLECTION PERIOD (Period End)
COLLECTIVE INVESTMENT SCHEME
COMBINED FINANCIAL STATEMENT
COMFORT LETTERS
COMMANDER THEORY
COMMERCIAL ATTACHE
COMMERCIAL BANK
COMMERCIAL INVOICE
COMMERCIAL LOAN
COMMERCIAL PAPER
COMMISSION
COMMITMENT
COMMITMENT BASED ACCOUNTING
COMMITTED COSTS
COMMODITY
COMMON EQUITY
COMMON LAW
COMMON SIZE ANALYSIS
COMMON SIZED PERCENTAGES
COMMON STOCK
COMMON-SIZE STATEMENT
COMP0SITE DEPRECIATION
COMPANY
COMPANY KIT
COMPANY LIMITED BY GUARANTEE
COMPANY LIMITED BY SHARES
COMPANY TAX
COMPARABILITY
COMPARATIVE STATEMENT
COMPENSATING BALANCES
COMPENSATING ERROR
COMPETITIVE PRICING
COMPILATION
COMPLETED CONTRACT METHOD OF ACCOUNTING
COMPLIANCE AUDIT
COMPLIANCE PANEL
COMPOSITE FINANCIAL STATEMENT
COMPOUND ANNUAL GROWTH RATE
COMPOUND INTEREST
COMPOUND INTEREST PRINCIPLE
COMPOUND JOURNAL ENTRY
COMPREHENSIVE INCOME
COMPTROLLER
COMPULSORY LIQUIDATION
CONCENTRATION RISK
CONDITIONAL SALES CONTRACT
CONDUCIVE
CONDUIT
CONDUIT DEBT
CONFIRMATION
CONGLOMERATE
CONSERVATISM PRINCIPLE
CONSERVATIVE INVESTOR
CONSIGNMENT
CONSIGNMENT STOCK
CONSISTENCY
CONSISTENCY PRINCIPLE
CONSOLIDATED CAPITAL
CONSOLIDATED ENTITY
CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATED NEXUS
CONSOLIDATION
CONSORTIA
CONSORTIUM
CONSTANT DOLLAR
CONSTRAINT
CONSTRUCT OF UTILITY THEORY
CONSTRUCTION IN PROGRESS
CONSTRUCTIVE FRAUD
CONSULAR DECLARATION
CONSUMABLE
CONSUMER
CONSUMER PRICE INDEX
CONSUMMATE
CONSUMPTION SMOOTHING
CONTINENTAL MODEL
CONTINGENCY BUDGET
CONTINGENCY PLAN
CONTINGENT
CONTINGENT ASSET
CONTINGENT LIABILITY
CONTINUITY ASSUMPTION
CONTINUOUS BUDGET
CONTINUOUS INVENTORY
CONTRA ACCOUNT
CONTRA ENTRY
CONTRA REVENUE ACCOUNT
CONTRACT ALLOWANCE
CONTRACT COSTING
CONTRACT FOR DIFFERENCE
CONTRACT LAW
CONTRACT RATE OF INTEREST
CONTRACT REVENUES
CONTRACTEE
CONTRACTOR
CONTRACTUAL ALLOWANCE
CONTRIBUTED ASSETS
CONTRIBUTED CAPITAL
CONTRIBUTED SURPLUS
CONTRIBUTION
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN ANALYSIS
CONTRIBUTION MARGIN RATIO
CONTRIBUTION/SALES RATIO
CONTROL
CONTROL ACCOUNT
CONTROL PREMIUM
CONTROLLABILITY, COST
CONTROLLABLE COST
CONTROLLABLE EXPENSE
CONTROLLABLE MARGIN
CONTROLLER
CONTROLLERSHIP
CONVENTION
CONVERSION COSTS
CONVERSION DATE
CONVERTIBLE
CONVERTIBLE BOND
CONVERTIBLE CURRENCY
CONVERTIBLE DEBENTURE
CONVERTIBLE DEBT
CONVERTIBLE NOTE
CONVERTIBLE PREFERRED STOCK
CONVEXITY
COO
COOKIE JAR RESERVES
COOKING THE BOOKS
COOPERATIVE ADVERTISING
COPYRIGHT
CORE BUSINESS
CORE COMPETENCY
CORE PROCESS
CORPORATE BOND
CORPORATE GOVERNANCE
CORPORATE SOCIAL RESPONSIBILITY
CORPORATE STRATEGY
CORPORATION
CORPORATION TAX
CORPUS
CORPUS FUND
CORRECTING ENTRY
CORRESPONDENT BANK
COST
COST ACCOUNTING
COST ACCUMULATION METHODS
COST ALLOCATION
COST APPROACH
COST ASSIGNMENT
COST AVOIDANCE
COST BASIS
COST CEILING
COST CENTER
COST CONTROL
COST DRIVER
COST EFFECTIVE
COST ELEMENT
COST IMPLOSION
COST IN EXCESS OF BILLINGS
COST MANAGEMENT INDEX
COST OBJECT
COST OF CAPITAL/FUNDS
COST OF CONTROL
COST OF DEBT
COST OF EQUITY
COST OF GOODS SOLD
COST OF GOODS SOLD BUDGET
COST OF MONEY
COST OF REVENUE
COST OF SALES
COST OVERRUN
COST PER OUTCOME
COST PER OUTPUT
COST PER THOUSAND
COST PRINCIPLE
COST REDUCTION
COST ROLLUP
COST SPLIT
COST SYNERGY
COST UNIT
COST-BENEFIT ANALYSIS
COST-OF-LIVING LEASE
COST-PLUS
COST-TO-COST METHOD
COST-VOLUME-PROFIT ANALYSIS
COST/INCOME RATIO
COUNTERBALANCE
COUNTRY RISK
COUPON
COUPON BOND
COUPON RATE
COVENANT
COVERAGE OF FIXED CHARGES
COVERAGE RATIO
CP
CPA
CPE
CPFF
CPI
CPLTD
CPR
CPT
CR
CRAR
CRAT
CREATIVE ACCOUNTING
CREDIT
CREDIT CARD
CREDIT CARD RECEIPTS
CREDIT CONTROL
CREDIT LINE
CREDIT LOSSES PROVISION
CREDIT MEMO
CREDIT NOTES
CREDIT RECORD
CREDIT RISK
CREDIT SALES
CREDITOR DAYS
CREDITORS
CREDITORS CONTROL ACCOUNT
CREDITORS LEDGER
CREDITORS TURNOVER
CRITICAL ACCOUNTING ESTIMATE
CRITICAL FEW
CROSS-ACCOUNTING
CROSS-AGED RECEIVABLE
CROSS-FOOTING
CROWN CORPORATION
CRR
CRUT
CSR
CTP
CUMULATIVE
CUMULATIVE EARNINGS
CUMULATIVE PREFERRED STOCK
CURRENCY DENOMINATION
CURRENCY MEASUREMENT
CURRENCY SWAP
CURRENCY TRANSLATION
CURRENT ACCOUNT
CURRENT ASSETS
CURRENT CAPITAL
CURRENT CASH DEBT RATIO
CURRENT COST
CURRENT COST ACCOUNTING
CURRENT COUPON
CURRENT DEBT TO TOTAL DEBT
CURRENT FACE
CURRENT LIABILITIES
CURRENT MATURITIES-L/T/D
CURRENT PORTION OF LONG-TERM DEBT
CURRENT RATIO
CURRENT YIELD
CURTAIL
CUSIP
CUSTODIAN
CUSTODIAN BANK
CUSTOMER ACQUISITION COST
CUSTOMS
CUSTOMS BROKER
CUT SCORE
CUT-OFF RATE
CUT-OFF YIELD
CVP
CVPA
CYCLE COUNT